Managerialism, Legal Ethics, and Sarbanes-Oxley Section 307

Author(s):  
Stephen M. Bainbridge ◽  
Christina J. Johnson
Keyword(s):  
Author(s):  
Martin D. Carrigan ◽  
Theodore C. Alex

Congress passed the Sarbanes-Oxley to restore confidence in publicly traded corporations. The Act changed legal ethics and decades old attorney-client privilege. This paper explores its impact on business.


2007 ◽  
Vol 4 (2) ◽  
pp. 83
Author(s):  
Anida Mahmood ◽  
Haswira Nor Mohamad Hashim ◽  
Kamarul Ariffin Mansor

This paper was written based on part of the findings of a survey made on young lawyers who are practicing in the state of Kedah. Young lawyers are advocates and solicitors with less than seven y ears of active practice. The objective of this study is to determine what factors positively influenced young lawyers' ethical decision making. Data was collected from /33 young lawyers who are practicing in the state of Kedah between January - June 2006 through self-administered and close- end questionnaires. The finding suggests that knowledge in professional legal ethics gained at the law faculty, pupil age and short ethics course does not contribute much to the ethical decision making of the young lawyers. Moved by this finding. this paper attempts to discuss the current legal ethics education in Malaysia. The main contention of the writers is their firm belief that the current practice of professional legal ethics education in Malaysia is insufficient and far from being adequate in producing ethical lawyers. Therefore the writers have proposed for professional legal ethics education in Malaysia to be reformed and this proposal serves as the basic premise of this paper.


CFA Digest ◽  
2003 ◽  
Vol 33 (4) ◽  
pp. 3-4
Author(s):  
Spencer L. Klein

2018 ◽  
Author(s):  
Cícero GUERRA ◽  
Ricardo Carvalho da SILVA ◽  
WAGNER MOURA LAMOUNIER ◽  
José Roberto de Souza FRANCISCO
Keyword(s):  

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.


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