TY  - JOUR
AB  - The Sarbanes‐Oxley Act outlawed some of the worst practices of the failed companies, and imposed significant changes in accounting and auditing rules, as well as oversight of public accounting. This article contains a checklist that is intended to provide principal executive, financial and accounting officers with a catalog of and brief commentary on new or amended rules that may require changes in procedures or duties within their respective areas of responsibility. The checklist covers certification requirements, reports on disclosure and financial controls, financial reporting, requirements relating to audit committees, relations with the auditor, and management conduct.
VL  - 5
IS  - 2
SN  - 1528-5812
DO  - 10.1108/15285810410636109
UR  - https://doi.org/10.1108/15285810410636109
AU  - Fischer David C.
PY  - 2004
Y1  - 2004/01/01
TI  - Responsibilities of principal executive officers under the Sarbanes‐Oxley Act of 2002: A compliance checklist
T2  - Journal of Investment Compliance
PB  - Emerald Group Publishing Limited
SP  - 97
EP  - 105
Y2  - 2024/04/25
ER  -