Corporate Fraud Responsibility:

2010, Accounting, Business/Economics, Commercial Law, Legislative History admin

A Legislative History of the Sarbanes-Oxley Act of 2002
By: William H. Manz

The Sarbanes-Oxley Act of 2002, which was intended to change the way corporations do business, provided new standards of corporate responsibility, enhanced disclosure requirements, provided for heightened criminal penalties and created rights of action. Specifically, the Act established a new regulatory body for accountants, known as the Public Company Oversight Board, and also sets up strict disclosure standards for public companies. The complete ten-volume set, which consists of the two-volume core set plus eight supplemental volumes, contains 114 documents and is intended for use by in-depth research libraries. It includes the reports, congressional documents, all previous bill versions, presidential statements,

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