Corporate governance

Abbass F. Alkhafaji (School of Business, Slippery Rock University, Slippery Rock, Pennsylvania, USA)

Competitiveness Review

ISSN: 1059-5422

Publication date: 1 September 2007

Abstract

Purpose

The purpose of this paper is to evaluate recent corporate failures and their effect on financial statements, as well as the measures being taken to rebuild trust in corporate America.

Design/methodology/approach

Looks at how corporate governance in the USA is undergoing comprehensive reforms, particularly the significant Sarbanes‐Oxley Act.

Findings

Measures to rebuild trust in corporate America are being implemented.

Originality/value

The paper is of value by showing how the Sarbanes‐Oxley Act is by far is the most important legislative act governing business in the beginning of the twenty‐first century.

Keywords

Citation

Alkhafaji, A. (2007), "Corporate governance", Competitiveness Review, Vol. 17 No. 3, pp. 193-202. https://doi.org/10.1108/10595420710833598

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Publisher

:

Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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