Author:
Evaluation:
Published: 01.12.1996.
Language: English
Level: Secondary school
Literature: n/a
References: Not used
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 1.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 2.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 3.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 4.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 5.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 6.
  • Essays 'The Needs and Implications of the Sarbanes-Oxley Act of 2002', 7.
Extract

The needs and implications of the
SARBANES-OXLEY ACT OF 2002
GENERAL BACKGROUND
The Enrons and Worldcoms made it clear that the financial markets cannot be left under the tutelage of corporate directors and officers, without oversight authority. The corporate abuses and fraud that Enron exemplified, while not a first in the financial markets, they were certainly a first in terms of the magnitude of the losses to stockholders and the confidence the public reposed in the financial sector (Bequai 2003).
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