| Publisher | The World Bank Group | ||
|---|---|---|---|
| Format | Webcast | Date added | 19 Dec 2004 |
| Topics | Sarbanes-Oxley | ||
| Downloads | 150 | ||
The Sarbanes-Oxley Act was a far reaching legislative effort to address corporate governance issues in the United States. It is considered a milestone in restoring confidence in U.S. markets in the wake of scandals such as Enron and WorldCom. This securities legislation has had major implications for corporate boards, audit committees, financial reporting, and the regulation of the accounting and auditing professions. Its provisions and implementation are being studied in many countries as part of the efforts to improve corporate governance in emerging markets.
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