TRABALHOS DE FIM DE CURSO @PUC-Rio
| Título: | THE CREATION AND EVOLUTION OF THE SARBANES OXLEY ACT | ||||||||||||
| Autor(es): |
LEANDRO CICERO RIBEIRO DA SILVA |
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| Colaborador(es): |
ROBERTO GIL UCHOA - Orientador |
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| Catalogação: | 02/FEV/2009 | Língua(s): | PORTUGUESE - BRAZIL |
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| Tipo: | TEXT | Subtipo: | SENIOR PROJECT | ||||||||||
| Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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| Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/TFCs/consultas/conteudo.php?strSecao=resultado&nrSeq=13011@1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/TFCs/consultas/conteudo.php?strSecao=resultado&nrSeq=13011@2 |
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| DOI: | https://doi.org/10.17771/PUCRio.acad.13011 | ||||||||||||
| Resumo: | |||||||||||||
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This study focuses on the reasons why the creation of the
Sarbanes Oxley Act
after the scandals of the financial makeup of blue chips
U.S. companies,
identifying the causes and mapping the consequences. The
work aims at
broadening the information net that might be necessary to
underpin strategies for
adoption a program of internal controls and corporate
governance in companies
with shares traded on stock exchanges. Exploratory and
explanatory research
with the use of specific material of internal company
audit. The results can
understand the adaptation process of the companies the law.
Finally some
examples of companies that had their draft assessment of
internal controls
disclosed after the deadline set by the Securities and
Exchange Commission -
SEC.
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