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Corporate Governance in ContextCorporations, States, and Markets in Europe, Japan, and the US$
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Klaus J. Hopt, Eddy Wymeersch, Hideki Kanda, and Harald Baum

Print publication date: 2005

Print ISBN-13: 9780199290703

Published to Oxford Scholarship Online: March 2012

DOI: 10.1093/acprof:oso/9780199290703.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 30 October 2020

Changing Models in Corporate Governance – Implications of the US Sarbanes-Oxley Act

Changing Models in Corporate Governance – Implications of the US Sarbanes-Oxley Act

Chapter:
(p.143) Changing Models in Corporate Governance – Implications of the US Sarbanes-Oxley Act
Source:
Corporate Governance in Context
Author(s):

Gary M. Brown

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199290703.003.0008

On 30 July 2002, President George W. Bush signed into law the Sarbanes–Oxley Act of 2002. Many observers and commentators would say that the Sarbanes–Oxley Act is the single most important piece of legislation affecting corporate governance, financial disclosure, and the practice of public accounting since the US securities laws of the early 1930s. The United States Senate passed the legislation on a vote of 97–0. The United States House of Representatives adopted it by a vote of 423–3. This was a surprising show of bipartisanship in such a politically charged environment as Washington, D.C. This chapter examines the factors that allowed this to happen.

Keywords:   corporate regulation, company law, financial disclosure, public accounting

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