Problems of Processing Accounting Information in Accordance with Sarbanes Oxley Act

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Problems of Processing Accounting Information in Accordance with Sarbanes Oxley Act

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Problems of Processing Accounting Information in Accordance with Sarbanes Oxley Act

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

8

Strana od-do

203-210

Název nakladatele

Technická univerzita v Liberci

Místo vydání

Liberec

Místo konání akce

Liberec

Datum konání akce

1. 1. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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