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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 Gatekeepers

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/9780199772421.003.0007
Subject:
Law, Company and Commercial Law

This chapter focuses on two key corporate governance gatekeepers: namely, the auditors and the lawyers. Sarbanes–Oxley intended to rework their relationship with the board and management with two ... More


The United States of America

Jonathan P. Charkham

in Keeping Better Company: Corporate Governance Ten Years On

Published in print:
2008
Published Online:
October 2011
ISBN:
9780199243198
eISBN:
9780191697234
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199243198.003.0005
Subject:
Business and Management, Corporate Governance and Accountability, Strategy

This chapter is about the publicly held companies in the USA. Ever since independence the states have fought to limit the role of the Federal government. Wherever a company operates it may choose any ... More


 Global Financial Reporting Standards: Their Establishment and Enforcement

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0010
Subject:
Economics and Finance, Financial Economics

Standard setters are attempting to structure a single set of global accounting standards. This chapter examines the costs and benefits of such convergence and finds that it is not a viable solution. ... More


Corporate Governance after the Financial Crisis

Stephen M. Bainbridge

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199772421
eISBN:
9780199932696
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199772421.001.0001
Subject:
Law, Company and Commercial Law

The years from 2000 to 2010 were bookended by two major economic crises. The bursting of the dotcom bubble and the extended bear market of 2000 to 2002 prompted Congress to pass the Sarbanes–Oxley ... More


Introduction

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/9780199772421.003.0001
Subject:
Law, Company and Commercial Law

This introductory chapter begins with a brief review of the events that precipitated the passage of the Public Company Accounting Reform and Investor Protection Act of 2002 (Sarbanes–Oxley) and the ... More


The SOX and Dodd-Frank Acts—Modern Federal Corporate Governance Initiatives

Marc I. Steinberg

in The Federalization of Corporate Governance

Published in print:
2018
Published Online:
March 2018
ISBN:
9780199934546
eISBN:
9780199361854
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780199934546.003.0005
Subject:
Law, Company and Commercial Law

In response to several corporate scandals, the Sarbanes-Oxley Act of 2002 (SOX) implemented substantive corporate governance mandates that were adopted as federal law. It focused on restoring ... More


Executive Compensation

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/9780199772421.003.0005
Subject:
Law, Company and Commercial Law

Both Sarbanes–Oxley and Dodd–Frank included new executive compensation regulations. A key question is whether these provisions addressed actual corporate governance failures or were simply a sop to ... More


An Overview of Compliance for Pension Plans

August Baker, Dennis E. Logue, and Jack S. Rader

in Managing Pension and Retirement Plans: A Guide for Employers, Administrators, and Other Fiduciaries

Published in print:
2004
Published Online:
July 2005
ISBN:
9780195165906
eISBN:
9780199835508
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019516590X.003.0005
Subject:
Economics and Finance, Financial Economics

This chapter presents an overview and interpretation of the major laws and regulations for both private and public pension plans. It focuses on three primary areas of compliance: the obligations ... More


The Trading Scandals

Matthew P. Fink

in The Rise of Mutual Funds: An Insider's View

Published in print:
2008
Published Online:
January 2009
ISBN:
9780195336450
eISBN:
9780199868469
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195336450.003.0012
Subject:
Economics and Finance, Macro- and Monetary Economics, Financial Economics

The record bull market of 1982-2000 ended with a bubble in high technology and telecom stocks, followed by a severe bear market and revelation of a number of major corporate and accounting scandals, ... More


The Trading Scandals

Matthew P. Fink

in The Rise of Mutual Funds: An Insider’s View

Published in print:
2011
Published Online:
January 2012
ISBN:
9780199753505
eISBN:
9780199918805
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199753505.003.0012
Subject:
Economics and Finance, Macro- and Monetary Economics, Financial Economics

The record 1982–2000 bull market ended with a bubble in high-technology and telecom stocks, followed by a severe bear market and revelations of a number of major corporate and accounting scandals, ... More


The 2000s: The Decade from Hell

Brian R. Cheffins

in The Public Company Transformed

Published in print:
2018
Published Online:
November 2018
ISBN:
9780190640323
eISBN:
9780190640354
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190640323.003.0006
Subject:
Law, Company and Commercial Law

This chapter analyzes the 2000s, which for public companies and the executives who ran them was akin to “the decade from hell.” The stock market performed poorly, the number of public companies ... 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


Fiduciary Obligation to Manage Risk

Alan N. Rechtschaffen

in Capital Markets, Derivatives, and the Law: Positivity and Preparation

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190879631
eISBN:
9780190879662
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190879631.003.0018
Subject:
Law, Company and Commercial Law

This chapter looks at controlling risk, operational risk management, and executive protection. Directors and officers have a duty to participate in risk management. Internal protocols and procedures ... More


The Big Boys

Dale Maharidge

in Someplace Like America: Tales from the New Great Depression

Published in print:
2011
Published Online:
May 2012
ISBN:
9780520262478
eISBN:
9780520948792
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520262478.003.0024
Subject:
Anthropology, American and Canadian Cultural Anthropology

Rahm Emanuel, chief of staff to U.S. President Barack Obama, had worked hard to lobby Congress to weaken the Sarbanes-Oxley Act, nicknamed “Sarbox” in business circles. This act had been passed in ... More


The Birth of Modern Transnational Bribery Law

Kevin E. Davis

in Between Impunity and Imperialism: The Regulation of Transnational Bribery

Published in print:
2019
Published Online:
August 2019
ISBN:
9780190070809
eISBN:
9780190070830
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190070809.003.0003
Subject:
Law, Public International Law

This chapter traces the development of modern transnational bribery law in the United States. After a brief discussion of the U.S. Supreme Court’s decision in Oscanyan v. Arms Co., it traces the ... More


Capitalism, Ethics, and the Financial Crash

David Callahan

in The Intellectual Origins of the Global Financial Crisis

Published in print:
2012
Published Online:
January 2013
ISBN:
9780823249602
eISBN:
9780823250752
Item type:
chapter
Publisher:
Fordham University Press
DOI:
10.5422/fordham/9780823249602.003.0005
Subject:
Philosophy, Political Philosophy

When people do bad things to make huge sums of money, the problem is usually not the moral failings of specific individuals as much as the distortions of an economy that offers outsized rewards to ... More


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