Pitanje br. 1306
 
Pitanje: 

Uloga Sarbanes-Oxley zakona u zaštiti investitora


Odgovor: 

Knjige:

  1. Soltani, Bahram: Revizija : međunarodni pristup. Zagreb : Mate, 2010 - sign. 657.6 /SOL/ r
  2. Tušek, Boris. Interne kontrole nad financijskim izvještavanjem // Interna revizija i kontrola. Zagreb : Hrvatska zajednica računovođa i financijskih djelatnika, 2008.; str. 55-74 - Odjel periodike ili knjižnica Ekonomskog fakulteta Osijek

EBSCO Host (pristup u GISKO ili putem CARNet Centra za online baze uz korištenje AAI korisničkog isentiteta i proxy ulaza):

  1. Bush, George W.: Remarks on Signing the Sarbanes-Oxley Act of 2002. // Weekly Compilation of Presidential Documents, 8/5/2002, Vol. 38 Issue 31, p1283,
  2. Snyder, Jeffrey I.: Regulation of Lawyer Conduct Under Sarbanes-Oxley: Minimizing Law-Firm Liability by Encouraging Adoption of Qualified Legal Compliance Committees. // Review of Litigation, Winter2005, Vol. 24 Issue 1, p223-252
  3. Fisch, Jill E.: The new fedaral regulation of corporate governance // Harvard Journal of Law & Public Policy, Fall2004, Vol. 28 Issue 1, p39-49
  4. Orin, Richard M.: Ethical Guidance and Constraint Under the Sarbanes-Oxley Act of 2002. // Journal of Accounting, Auditing & Finance, Winter2008, Vol. 23 Issue 1, p141-171,
  5. Parles, Lisa McCauley; O'Sullivan, Susan A.; Shannon, John H.: Sarbanes-Oxley: An Overview of Current Issues and Concerns.. // Review of Business, Spring/Summer2007, Vol. 27 Issue 3, p38-46,
  6. Langevoort, Donald C.: Internal Controls After Sarbanes-Oxley: Revisiting Corporate Law's "Duty of Care as Responsibility for Systems". // Journal of Corporation Law, Spring2006, Vol. 31 Issue 3, p949-973


UDK pojmovi: 
657 Računovodstvo

Predmetnice: 
Računovodstvena revizija