Problems of Processing Accounting Information in Accordance with Sarbanes Oxley Act

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F11%3A00001626" target="_blank" >RIV/46747885:24310/11:00001626 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Problems of Processing Accounting Information in Accordance with Sarbanes Oxley Act
Original language description
The main goal of the paper is to analyse impact of the Sarbanes Oxley Act of 2002 (SOX) on processing of accounting information in accounting entities that are obliged to implement internal control to their business environment in accordance with this act. This act defines duties to the companies that are listed in the US stock markets and they are required to comply with SOX. In case of companies that are situated in the Czech Republic it is possible to state that mostly automotive companies owned by US controlling companies have described obligation. The paper deals with controversy if this act is efficient in connection with efects that is connected in field of financial recording.
Czech name
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Czech description
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 10th International Conference Liberec Economic Forum 2011
ISBN
978-80-7372-755-0
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
203-210
Publisher name
Technická univerzita v Liberci
Place of publication
Liberec
Event location
Liberec
Event date
Jan 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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