The Sarbanes-Oxley Act And The Reinvention Of Corporate Governance?

Topics:
Sarbanes Oxley Compliance
Tags:
Business Operations,
Corporate Governance,
Corporate Law,
Sarbanes-Oxley Act,
Social Science Electronic Publishing Inc.
Source:
Social Science Electronic Publishing

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Overview: The Sarbanes-Oxley Act has aroused a need to re-think the way corporate governance is handled. The Act makes three specific changes in the way corporate governance is viewed: first, it brings into the realm, the role of gatekeepers including auditors, analysts, and lawyers. Second, it significantly enhances the legal status of, and centrality of corporate governance to the Chief Executive Officer (CEO). Third, the process federalizes an important dimension of the internal laws of corporate governance and defines new set of duties for the CEO. The paper examines the issue of reinvention of corporate governance.

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Format: PDF | Size: 109KB | Date: Jan 2003 | Pages: 29

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