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- W2360271315 abstract "One financial scandal after another in enterprises of America has seriously undermined the trust of investors. To win back public trust and increase the credibility of financial statements, the American congress quickly responded by approving of Sarbanes-Oxley Act of 2002. The Act has introduced a series of reforms in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations. The most important reform involves accounting system, which should serve as a good reference for the perfection of China's accounting law system." @default.
- W2360271315 created "2016-06-24" @default.
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- W2360271315 date "2004-01-01" @default.
- W2360271315 modified "2023-09-26" @default.
- W2360271315 title "Enron Scandal and Reform of American Accounting Law System: Comments on Sarbanes-Oxley Act of 2002" @default.
- W2360271315 hasPublicationYear "2004" @default.
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