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Invite a friend THE ANTI-SARBANES-OXLEY MOVEMENT: HAVE CORPORATE-GOVERNANCE REFORMS GONE TOO FAR?
Give Gmail to: Hank Boerner. Corporate Finance Review. New York:May/Jun 2007. Vol. 11, Iss. 6, p. 39-43 (5 pp.)
Challenges in enhancing enterprise resource planning systems for compliance with Sarbanes-Oxley Act and analogous Canadian legislation
Vinod Kumar, Raili Pollanen, Bharat Maheshwari. Management Research News. Patrington:2008. Vol. 31, Iss. 10, p. 758-773
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Abstract (Summary)
This paper describes the corporate governance models of both the United States and Europe. The shareholder model of the U.S. and the United Kingdom will be
compared on terms of recent changes, as instituted by the Sarbanes-Oxley Act, the Combined Code on Corporate Governance, and various securities exchanges' listing
rules. The stakeholder model of Germany and how it differs from the shareholder model will also be discussed. Many of the recent changes in corporate governance
standards are the result of regulation changes in the area of director independence. There is a call to increase the independence of the board of directors and specifically
the audit committee to enhance directors' ability to perform their duties and protect shareholders' investments. These changes have stemmed from recent corporate
scandals and it will take time to determine how effective these changes are. [PUBLICATION ABSTRACT]
References
References (20)
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