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| Tekijä: | Valenti, A. |
| Otsikko: | The Sarbanes-Oxley Act of 2002: has it brought about changes in the boards of large U.S. corporations? |
| Lehti: | Journal of Business Ethics
2008 : AUG lI, VOL. 81:2, p. 401-412 |
| Asiasana: | corporate governance board of directors auditing listed companies public companies USA |
| Vapaa asiasana: | board committees board composition board structure |
| Kieli: | eng |
| Tiivistelmä: | This article examines the effects of the 2002 given Sarbanes-Oxley law on the governance and auditing practices of the listed companies in the United States. The study concentrated on large companies and the used research data was based on the random sample of 120 companies from the top Fortune 400 firm list. The situations before and after the law were compared in order to find out the changes in the boards of these companies. |
SCIMA