social responsibility. Journal of Business Communication. Jan. 2011‚ Vol. 48 Issue 1‚ p83-106. 24p. Fair Factory Clearinghouse. (2012) Major apparel brands and manufacturers aim to advance global factory conditions using new collaborative. Business Wire.
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Public Communications Craig L. Granville COM 530 December 10‚ 2012 DR. Ed Wirth Public Communications Press Release Virginia Beach‚ VA‚ December 10‚ 2012‚ (BUSINESS WIRE) – Granvic‚ Inc. announced today to Channel 10 news that the U.S. Securities and Exchange Commission (SEC) has informed the company that they are requesting some documentation concerning internal revenue recognition practices. The SEC has some concerns of Granvic‚ Inc. of revenue recognition practices. The SEC has not
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I. Background on SOX The Securities and Exchange Commission was created in 1934 to police the U.S. financial markets. The pioneers of the Securities Exchange Act of 1934 saw a close connection between protecting investors and maintaining a healthy economy. In the past years‚ the SEC did not provide the regulation and control that might have prevented the worst results of the first decade of the twenty-first century. Its failures were of two kinds. First‚ succumbing to the deregulatory environment
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Board: This title establishes the Public Company Accounting Oversight Board. It provides specific processes and procedures for compliance audits‚ policies for control purposes. Basically it provides an oversight of public accounting firms that do auditing. 2. Auditor Independence: It provides standards for external auditor independence‚ so that conflicts of interest can be minimized. It also
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Margaret E. Keck and Kathryn Sikkink. Activists beyond Borders. Ithaca and London: Cornell University Press‚ 1998‚ pp. 39-78. ▪ Jeremi Suri. Power and Protest. Global Revolution and the Rise of Détente. Cambridge: Harvard University Press‚ 2005. o Margaret E. Keck and Kathryn Sikkink. Activists beyond Borders. Ithaca and London: Cornell University Press‚ 1998‚ pp. 165-98. o Jeremi Suri. The Global Revolutions of 1968. (A Norton Casebook in History) New York/London: W.W. Norton & Company‚ 2007‚ pp. 141-58
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Ibrahim 1 Policy Paper on the Sarbanes-Oxley Act of 2002 Randy Ibrahim [SID: 860866350] Business 102 December 09‚ 2010 Dr. Sean D. Jasso Ibrahim 2 Table of Contents Introduction………………………………………………………………………………3 History of the Act………………………………………………………………………...4 Corporate Scandals……………………………………………………………….4 Loss of Investor Confidence……………………………………………………..4 Market Failure and Government Intervention…………………….……………..5 Why Sarbanes-Oxley was Necessary…………………………………………….5 Implementing Sarbanes-Oxley…………………………………………………………
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Title IV’s Section 401(a) requires prompt disclosure andmore extensive reporting on off–balance sheet transactions. Section 404 requires that management evaluate its internal financial controls and report whether they are “effective.” The external auditing firm must also indicate whether it agrees with management’s evaluation of its internal controls. Section 409 requires that a company disclose to the public promptly and in plain English any material changes to its financial condition. Title IV also
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cause bias in the audit outcome. c) Sarbanes-Oxley Act 2002 limits the ability of corporations to hire employees of their external audit firms. Sox requires a “cooling-off” period of one year‚ after the audit commencement date‚ before a member of the auditing team can begin work in a key position with the client. d) It is not appropriate for auditors to trust executives of a client. AU section 230‚ auditors should exercise “due professional care in the performance of work”‚ hence apply professional skepticism
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Sarbanes Oxley Act of 2002 Daniel Alvalle BUS 670 Legal Environment Instructor: Peter McCann 7/29/2013 If you were an investor would you want your money protected? Would you be skeptical about investing in companies since the securities fraud scandals that have happened recently? The answer is most likely‚ “yes”‚ to a certain degree. With the news about unethical business practices and companies not following regulatory guidelines‚ it is difficult to ignore the risk that is involved
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fraud-fighting requirements of the Sarbanes-Oxley Act." October 1‚ 2003. www.ziffdavis.comBumgardner‚ Larry. "Reforming Corporate America: How does the Sarbanes-Oxley Act impactAmerican business?" Graziadio Business Report. Vol. 6‚ no. 1‚ 2003. Business Wire. "Rep. Michael Oxley Cites Restoration of Investor Confidence as the Legacy ofthe Sarbanes-Oxley Act." Columbus Ohio March 30‚ 2004. http://cowles.econ.yale.edu/behfin/. April 15‚ 2005. Donaldson‚ William H. "Impact of Sarbanes-Oxley Act." Capital
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