Comparison of US-SOX and J-SOX on the Requirements of Assessment and Auditing Concerning Internal Control Over Financial Reporting

A series of extra large financial frauds and audit failure cases, represented by Enron and WorldCom, has attracted close attention of legislation on the effectiveness of internal control over financial reporting. After the enactment of Sarbanes-Oxley Act of 2002 (US-SOX) in the United States, simila...

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Bibliographische Detailangaben

Hauptverfasser:	Yanhong Pang, Daojin Shi
Format:	Tagungsbericht
Sprache:	eng
Schlagworte:	Companies Concrete Councils Financial management Forestry Instruments Legislation Process control Risk management Security
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