The Sarbanes-Oxley Act: New Securities Disclosure Requirements in the United States

Lansing, Paul, Grgurich, Christopher, International Journal of Management

In response to the recent onslaught of corporate scandals such as Enron, Arthur Andersen, and WorldCom, the United States Congress passed the Corporate Accounting Practices Act, also known as the Sarbanes-Oxley Act. The primary purpose of this Act was to formalize and strengthen the rules governing those individuals and firms within the Securities industry who play a role within U.S. capital markets. Through the following analysis of the Sarbanes-Oxley Act and related SEC releases, foreign private issuers will better be able to comply with new U.S. securities law measures.

I. Introduction

Admist the recent onslaught of corporate scandals rocking such giants as Enron, …

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Publication information: Article title: The Sarbanes-Oxley Act: New Securities Disclosure Requirements in the United States. Contributors: Lansing, Paul - Author, Grgurich, Christopher - Author. Journal title: International Journal of Management. Volume: 21. Issue: 3 Publication date: September 2004. Page number: 292+. © International Journal of Management Dec 2008. Provided by ProQuest LLC. All Rights Reserved.

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