TITLE

Effort Begins in Congress to Change SOX

AUTHOR(S)
BARLAS, STEPHEN
PUB. DATE
May 2007
SOURCE
Strategic Finance;May2007, Vol. 88 Issue 11, p20
SOURCE TYPE
Academic Journal
DOC. TYPE
Editorial
ABSTRACT
The author reflects on efforts by small to medium-sized companies to change the U.S. Public Company Accounting Oversight Board's attestation requirements under Auditing Standard 2. The Complete Act would amend the Sarbanes-Oxley Act to mute auditors ability to state if management's controls are adequate. He also talks about the U.S. Congress's attempt to pass the Shareholder Vote on Executive Compensation Act to allow shareholders to take an advisory vote on corporate pay.
ACCESSION #
24883335

 

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