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After Sarbanes‐Oxley – what next?

After Sarbanes‐Oxley – what next? Sarbanes‐Oxley has commanded headlines ever since President Bush signed it into law. Public companies have had to take a closer look at many of their governance processes, reporting and disclosure practices, and internal controls. Even private companies and not‐for‐profits have felt the need to actively demonstrate a commitment to improved governance for the benefit of their various stakeholders. The push toward greater disclosure has snowballed to the point where policymakers, standard setters, regulators, investors, exchanges and rating agencies want more information relating to governance, risks and internal control. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Handbook of Business Strategy Emerald Publishing

After Sarbanes‐Oxley – what next?

James DeLoach
Handbook of Business Strategy , Volume 5 (1): 6 – Dec 1, 2004
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Publisher
Emerald Publishing
Copyright
Copyright © 2004 Emerald Group Publishing Limited. All rights reserved.
ISSN
1077-5730
DOI
10.1108/10775730410494990
Publisher site
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Abstract

Sarbanes‐Oxley has commanded headlines ever since President Bush signed it into law. Public companies have had to take a closer look at many of their governance processes, reporting and disclosure practices, and internal controls. Even private companies and not‐for‐profits have felt the need to actively demonstrate a commitment to improved governance for the benefit of their various stakeholders. The push toward greater disclosure has snowballed to the point where policymakers, standard setters, regulators, investors, exchanges and rating agencies want more information relating to governance, risks and internal control.

Journal

Handbook of Business Strategy – Emerald Publishing

Published: Dec 1, 2004

Keywords: Corporate governance; Risk management

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