In the summer of 2002, following scandals at the Enron Corporation and other public companies, Congress enacted sweeping securities-law reform in the form of the Sarbanes-Oxley Act. The law mandates - ...
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 ...
Kulp, Susan L., and David Lane. "The Sarbanes-Oxley Act: Details and Evaluation." Harvard Business School Background Note 106-040, February 2006. (Revised November 2006.) ...
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