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Is the Sarbanes-Oxley Act the Right Therapy?

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  • Dana Kovanicová
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    Abstract

    As a reaction on bankruptcy and financial scandals of the important international corporations, the Congress U.S.A. issued in 2002 a new law – Sarbanes-Oxley Act. The important part of it deals with the regulation of auditor profession by means of a new established institution – PCAOB. This paper is a disputation with an opinion that this institution could contribute significantly to rectification. The right reason dwells in generally accepted shareholder theory, which economists and managers consider as only legit and scientific. But this theory is not neutral as it has a powerful ideological background and undesirable economical and social subsequences. Paper alerts on the existence of stakeholder theory, acceptation of which could contribute to resolution of these problems.

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    Bibliographic Info

    Article provided by University of Economics, Prague in its journal Český finanční a účetní časopis.

    Volume (Year): 2008 (2008)
    Issue (Month): 2 ()
    Pages: 73-77

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    Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:272:p:73-77

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    Related research

    Keywords: Financial bankruptcy; Sarbanes-Oxley Act; Shareholder theory; Stakeholder theory; Finanční bankroty; Sarbanes-Oxley Act; Teorie podílníků; Teorie účastníků;

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    1. John C. Coates IV, 2007. "The Goals and Promise of the Sarbanes-Oxley Act," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 91-116, Winter.
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