Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, and Integrated Processes
DescriptionCorporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
PART ONE: The Rise of Corporate Governance.
CHAPTER 1: Financial Markets, Investor Confidence, and Corporate Governance.
CHAPTER 2: Fundamentals of Corporate Governance.
PART TWO: Functions of Corporate Governance.
CHAPTER 3: Oversight Function.
CHAPTER 4: Board Committees.
CHAPTER 5: Managerial Function.
CHAPTER 6: Compliance Function.
CHAPTER 7: Internal Audit Function.
CHAPTER 8: Advisory Function.
CHAPTER 9: External Audit Function.
CHAPTER 10: Monitoring Function.
PART THREE: Contemporary Issues in Corporate Governance.
CHAPTER 11: Corporate Governance in Private and Not-for-Profit Organizations.
CHAPTER 12: Corporate Governance and Business Ethics.
CHAPTER 13: Globalization, Technology, and Corporate Governance.
CHAPTER 14: Corporate Governance Emerging Issues.
- Discusses implications of Sarbanes-Oxley and other new regulations on corporate governance roles and responsibilities.
- Provides a corporate governance and financial reporting model that makes following the new requirements manageable throughout all levels of an organization.
- Includes case studies and checklists throughout the book as practical aids to implementing new methods.
""...this book provides a very good overview of CG’s (Corporate Governance) various aspects, emphasizing CG’s seven functions. It contains a large number of citations from both academic and professional literature. The book serves well its primary audience, practitioners, by presenting comprehensive coverage of CG regulations, requirements and processes in the post-SOX era."" (The International Journal of Accounting, September 2008)