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After Sarbanes‐Oxley – what next?

James DeLoach (Managing director with Protiviti, a leading risk consulting and internal audit firm with more than 30 offices in the USA, Europe and Asia. Protiviti, which has extensive experience working with a wide variety of companies across multiple industries, helps firms identify, measure, monitor and manage business and technology‐related risks they face within their industries and throughout their systems and processes. Protiviti also offers a full spectrum of internal audit services, technologies and skills for business risk management. For nearest office call (888) 556‐7420.)

Handbook of Business Strategy

ISSN: 1077-5730

Article publication date: 1 December 2004

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.

Keywords

Citation

DeLoach, J. (2004), "After Sarbanes‐Oxley – what next?", Handbook of Business Strategy, Vol. 5 No. 1, pp. 35-40. https://doi.org/10.1108/10775730410494990

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited