Search results

1 – 2 of 2
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 20 March 2007

J. Louis Anon, Harry Filowitz and Jeffrey M. Kovatch

This paper seeks to describe how Sarbanes‐Oxley controls can be integrated into an investment company's overall corporate governance framework.

447

Abstract

Purpose

This paper seeks to describe how Sarbanes‐Oxley controls can be integrated into an investment company's overall corporate governance framework.

Design/methodology/approach

Outlines the elements of an effective corporate governance framework, describes the benefits of integrating Sarbanes‐Oxley controls and adopting an effective corporate governance framework, and recommends how to go about that integration process

Findings

Sarbanes‐Oxley controls put in place by many firms are disconnected from other governance controls designed for compliance with federal, state, and self‐regulatory‐organization regulations. Many firms are taking a holistic view of mitigating financial reporting risk by integrating Sarbanes‐Oxley controls into their distributed governance frameworks.

Originality/value

Provides useful advice on how to integrate Sarbanes‐Oxley controls into an overall corporate governance framework.

Details

Journal of Investment Compliance, vol. 8 no. 1
Type: Research Article
ISSN: 1528-5812

Keywords

Available. Content available
Article
Publication date: 20 March 2007

Henry A. Davis

283

Abstract

Details

Journal of Investment Compliance, vol. 8 no. 1
Type: Research Article
ISSN: 1528-5812

1 – 2 of 2
Per page
102050