The Sarbanes-Oxley Act - Accounting and Conservatism

An analysis mainly based on section 404 of the Sarbanes-Oxley Act


Term Paper, 2012

39 Pages, Grade: 2,0


Excerpt


Index

List of figures

List of tables

List of abbreviations

1 Introduction

2 The History of SOX

3 Overview about SOX
3.1 Title I - Public company accounting oversight board
3.2 Title II - Auditor independence
3.3 Title III - Corporate Responsibility
3.4 Title IV Enhanced financial disclosures
3.5 Titles V to XI

4 Implications of Section 404
4.1 Content of the internal control report
4.2 The COSO framework

5 Relevance of SOX for conservative accounting
5.1 Overview about conservative accounting
5.2 Analysis of conservative accounting

6 Conclusion

7 List of literature

8 List of world wide web sources

9 Appendix

Excerpt out of 39 pages

Details

Title
The Sarbanes-Oxley Act - Accounting and Conservatism
Subtitle
An analysis mainly based on section 404 of the Sarbanes-Oxley Act
College
The FOM University of Applied Sciences, Hamburg
Course
Master of Business Administration
Grade
2,0
Author
Year
2012
Pages
39
Catalog Number
V202857
ISBN (eBook)
9783656288527
ISBN (Book)
9783656289357
File size
1472 KB
Language
English
Notes
Appendix one contains a risk report of Fresenius Medical Care.
Keywords
Controlling, SOX, Sarbanes-Oxley Act, Accounting and Conservatism, Conservatism in Accounting
Quote paper
BBA Denis Stein (Author), 2012, The Sarbanes-Oxley Act - Accounting and Conservatism, Munich, GRIN Verlag, https://www.grin.com/document/202857

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