Could the USA’s SOX In-control Regime Serve as an Example for EU Member States?

IF 0.5 Q3 LAW
H. Koster, T. Verdoes, M. Lycklama à Nijeholt
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引用次数: 0

Abstract

On 12 November 2021, the European Commission (‘EC’) published a consultation document on strengthening the quality of corporate reporting and its enforcement by addressing shortcomings in the underlying ecosystem. The duties of this EC initiative include examining the role that internal controls can play in achieving a high standard of reporting. The present article examines the existing in-control regime in the United States and whether that regime might serve as an example for EU Member States. internal controls, in-control statement, reporting standards, Sarbanes-Oxley Act
美国SOX控制制度能否为欧盟成员国提供借鉴?
2021年11月12日,欧盟委员会(“EC”)发布了一份关于通过解决基础生态系统中的缺陷来加强公司报告质量及其执行的咨询文件。这项欧共体倡议的职责包括审查内部控制在实现高标准报告方面可以发挥的作用。本文考察了美国现有的内部控制制度,以及该制度是否可以为欧盟成员国提供借鉴。内部控制、内部控制声明、报告准则、萨班斯-奥克斯利法案
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
33.30%
发文量
23
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