After Sarbanes‐Oxley – what next?
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
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited