haku: @indexterm CONTROL / yhteensä: 830
viite: 34 / 830
Tekijä: | Shapiro, B. Matson, D. |
Otsikko: | Strategies of resistance to internal control regulation |
Lehti: | Accounting, Organizations and Society
2008 : FEB/APR, VOL. 33:2-3, p. 199-228 |
Asiasana: | strategy control regulations legislation financial reporting USA |
Kieli: | eng |
Tiivistelmä: | The paper applies the institutional concepts of resource dependence, power, resistance, and dramaturgical exchange to the legislative history of the Foreign Corrupt Practices Act (FCPA) of 1977, and to internal control proposals and regulations from the late 1970s to the late 1990s. Furthermore, the concepts are also applied to internal control requirements under the Sarbanes-Oxley Act (SOX) in 2002. Based on analysis, the paper presents that from 1976 to 2001 powerful organizations and individuals employed active strategies of avoidance, defiance, and manipulation to succesfully defeat proposals that otherwise would have required all public companies to assess and publicly report on their internal controls over financial reporting. |
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