A consideration of the nature of compliance with the Sarbanes-Oxley Act and necessary changes to management information systems.
Written in 2005; 2,700 words; 11 sources; $ 106.95
Paper Summary:
This paper considers the nature of compliance with the Sarbanes-Oxley Act and any changes in MIS that companies will have to pursue in order to fulfill the law and meet all accounting requirements. It notes that the new requirements place new demands on the designers of Management Information Systems to handle corporate business, maintain records, perform accounting tasks, and prepare reports for regulatory agencies and interested parties.
From the Paper:
"Because of various corporate scandals in recent years, many involving accounting rules, laws have been passed that require codes of ethical conduct to be written and imposed within each corporation: 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 (Myers, 2003, p. 28)."
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