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Internal Controls

Stephen M. Bainbridge

in Corporate Governance after the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199772421
eISBN:
9780199932696
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199772421.003.0006
Subject:
Law, Company and Commercial Law

This chapter argues that, in passing the Sarbanes–Oxley Act, Congress was concerned principally with the process by which disclosures are prepared and the information within them is gathered and ... More


The Changing World of the CPAs in Japan

Hiroshi Oda

in Corporate Governance in Context: Corporations, States, and Markets in Europe, Japan, and the US

Published in print:
2005
Published Online:
March 2012
ISBN:
9780199290703
eISBN:
9780191700576
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199290703.003.0031
Subject:
Law, Company and Commercial Law

This chapter discusses CPA system reform in Japan. The necessity for reform of the accounting system, aimed at increased transparency for investors, has been recognised in Japan for some time. It ... More


The United Arab Emirates

Andrew Boutros

in From Baksheesh to Bribery: Understanding the Global Fight Against Corruption and Graft

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190232399
eISBN:
9780190232412
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190232399.003.0016
Subject:
Law, Criminal Law and Criminology, Company and Commercial Law

The United Arab Emirates (UAE) anti-corruption framework targets bribery of domestic and foreign officials, corruption, and even facilitation payments. The laws, which appear in legislative ... More


‘Getting and Spending’ 2: Public Expenditure

Tony Prosser

in The Economic Constitution

Published in print:
2014
Published Online:
April 2014
ISBN:
9780199644537
eISBN:
9780191747816
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199644537.003.0005
Subject:
Law, Company and Commercial Law, Constitutional and Administrative Law

Public expenditure is a relatively neglected area for constitutional examination in the UK. This chapter describes the constitutional principles which may apply to public spending, and the ... More


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