Abstract
The Sarbanes-Oxley Act, also known as the Public Company Accounting Reform and Investor Protection Act, is a development in US law that affects both US and non-US firms seeking to comply with corporate governance initiatives. Often known under the abbreviation SOX, the act is so named after the architects of the Act, Senator Paul Sarbanes and Representative Michael Oxley. As legislation it was passed in 2002, with implementation of its sections and clauses coming into force in stages from 2004 onwards.
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© 2007 Terence Sheppey and Ross McGill
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Sheppey, T., McGill, R. (2007). What is Sarbanes-Oxley?. In: Sarbanes-Oxley. Finance and Capital Markets Series. Palgrave Macmillan, London. https://doi.org/10.1057/9780230598027_1
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DOI: https://doi.org/10.1057/9780230598027_1
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-28256-2
Online ISBN: 978-0-230-59802-7
eBook Packages: Palgrave Economics & Finance CollectionEconomics and Finance (R0)