Management Accountants' Response to SOX: A Survey of Controllers.

Autor: Matherly, C. Michele, McWhorter, Laurie B., Frizzell, Desereé M.
Předmět:
Zdroj: Management Accounting Quarterly; Summer2005, Vol. 6 Issue 4, p19-23, 5p
Abstrakt: Discusses the findings of a study on the views of the members of the Institute of Management Accountants on the influence of the Sarbanes-Oxley Act (SOX) on the accounting profession. Experimental design of the study; Demographics of the study population; Perception of accountants on the effectiveness of SOX.
Databáze: Complementary Index