{"title":"俱乐部采用萨班斯-奥克斯利法案","authors":"R. Schmidgall, J. Damitio","doi":"10.1080/10913211.2011.10653911","DOIUrl":null,"url":null,"abstract":"ABSTRACT This paper attempts to determine the extent to which clubs have adopted some of the various measures of the Sarbanes-Oxley Act. In order to make this determination, a study was conducted that involved 179 club executives. The club executives reported the extent to which their clubs were in compliance with various aspects of SOX. In addition, the demographic data collected were analyzed in relation to the responses to the SOX provisions. This analysis determined whether the size of clubs in revenues and based on number of members and profitability affected the adoption of various measures of SOX.","PeriodicalId":249000,"journal":{"name":"The Journal of Hospitality Financial Management","volume":"231 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2011-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Clubs' Adoption of the Sarbanes-Oxley Act\",\"authors\":\"R. Schmidgall, J. Damitio\",\"doi\":\"10.1080/10913211.2011.10653911\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT This paper attempts to determine the extent to which clubs have adopted some of the various measures of the Sarbanes-Oxley Act. In order to make this determination, a study was conducted that involved 179 club executives. The club executives reported the extent to which their clubs were in compliance with various aspects of SOX. In addition, the demographic data collected were analyzed in relation to the responses to the SOX provisions. This analysis determined whether the size of clubs in revenues and based on number of members and profitability affected the adoption of various measures of SOX.\",\"PeriodicalId\":249000,\"journal\":{\"name\":\"The Journal of Hospitality Financial Management\",\"volume\":\"231 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2011-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"The Journal of Hospitality Financial Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/10913211.2011.10653911\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"The Journal of Hospitality Financial Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/10913211.2011.10653911","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
ABSTRACT This paper attempts to determine the extent to which clubs have adopted some of the various measures of the Sarbanes-Oxley Act. In order to make this determination, a study was conducted that involved 179 club executives. The club executives reported the extent to which their clubs were in compliance with various aspects of SOX. In addition, the demographic data collected were analyzed in relation to the responses to the SOX provisions. This analysis determined whether the size of clubs in revenues and based on number of members and profitability affected the adoption of various measures of SOX.
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