Nov. 15 looms large for corporate executives who will soon have to certify compliance with Section 404 of the Sarbanes-Oxley Act. Their assertions on the effectiveness of internal controls over ...

Imagine this scenario: You are a CIO at a publicly traded company in turmoil, and your chief financial officer was forced to resign at the end of last quarter after material weakness concerns were ...

WASHINGTON (MarketWatch) -- The Securities and Exchange Commission voted on Wednesday to approve guidance that will allow companies to focus their "internal controls" checks on the biggest risks to ...

Twenty years ago, in the aftermath of the Enron and WorldCom financial reporting scandals, Congress acted and created the Sarbanes-Oxley Act of 2002 (SOX). The legislation led to significant changes ...

Discover the role of independent auditors in protecting investors, enhancing company processes, and ensuring accurate ...

If it wasn’t readily acknowledged before, the Sarbanes-Oxley Act of 2002 spurred manufacturers to thoroughly assess the extent to which financial reporting activities depend upon internal information ...

We use the Sarbanes-Oxley Act of 2002 (SOX) as a quasi-natural experiment to examine the link between product market competition and internal governance mechanisms. Consistent with the notion that ...