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Ensuring Ethical Effectiveness
Oleh:
Myers, Randy
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 195 no. 2 (2003)
Topik:
ETHICAL
;
ethical
;
effectiveness
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Stung by the high - profile accounting scandals that drove some the nation’s leading companies into bankruptcy court, Congress and other regulatory authorities have taken up their pens in an attempt to legislate business behavior. The Sarbanes - Oxley Act, which President Bush signed into law in July of 2002, requires publicly traded companies to disclose whether they have adopted a code of ethics for their senior financial officers, and if not, why. They also must report promptly any amendments to or waivers from the code. The New York Stock Exchange, meanwhile, proposed new corporate governance standards which - if the SEC approves them - would require companies traded on that exchange to adopt corporate governance guidelines and a code of business conduct and ethics for all employees. CPA s can help employers or clients navigate these new rules and create a code of ethics that complies with all of the requirements.
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