Article: The Sarbanes-Oxley Act of 2002: An Analysis of and Comments on the Accounting-Related Provisions Journal: Journal of Business and Management (JBM) 2004 Vol.10 No.1 pp.1 - 13 Abstract: This paper reviews the most significant aspects of several accounting provisions (Titles I, II, III, and X) of the Sarbanes-Oxley Act of 2002, discusses some of their underlying rationale, and reflects on what appear to be some potential pitfalls in the Act or its enforcement. Finally, the ability of the Act to accomplish its goals is addressed. Inderscience Publishers - linking academia, business and industry through research

Title: The Sarbanes-Oxley Act of 2002: An Analysis of and Comments on the Accounting-Related Provisions

Authors: Cecily Raiborn; Chandra Schorg

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: This paper reviews the most significant aspects of several accounting provisions (Titles I, II, III, and X) of the Sarbanes-Oxley Act of 2002, discusses some of their underlying rationale, and reflects on what appear to be some potential pitfalls in the Act or its enforcement. Finally, the ability of the Act to accomplish its goals is addressed.

Keywords: Sarbanes-Oxley Act; accounting provisions; act enforcement; financial regulation.

DOI: 10.1504/JBM.2004.141121

Journal of Business and Management, 2004 Vol.10 No.1, pp.1 - 13

Published online: 05 Sep 2024 *

Title: The Sarbanes-Oxley Act of 2002: An Analysis of and Comments on the Accounting-Related Provisions

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