Международный опыт корпоративного регулирования: Закон Сарбейнса-Оксли

Аннотация

The recent financial crisis one more time revealed inefficiencies in corporate regulation. The Sarbanes-Oxley Act of 2002, commonly referred to as SOX, is a federal law enacted by US Congress in response to massive corporate and accounting fraud in the early 2000s. The study shows of positive impacts of the implementation SOX and further need to improve corporate regulation