Do you think “maintaining a culture that emphasizes ethics and compliance is challenging” with the lingering effects of the financial crisis of 2008-2009? Why or why not?

Read the article, “Ethics Evolution in the Era of Sarbanes-Oxley.” The article examines the changes in corporate governance due to Sarbanes-Oxley Act of 2002. SOX Section 406 requires SEC registrants to report whether they have adopted a written code of Read More …

Do you agree with the authors that the COSO 1992 Framework and SOX 2002 Section 404 succeeded in changing the ways companies thought of internal controls over risk assessment? Why or why not?

Read the article “Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?”. Do you agree with the authors that the COSO 1992 Framework and SOX 2002 Section 404 succeeded in changing the ways companies thought of internal Read More …