THE MAIN IMPACTS OF SARBANES-OXLEY ACT

Authors

  • Fabiana Farias

Keywords:

SEC. Speculation Act. Internal Controls.

Abstract

The Sarbanes-Oxley Act, published in 2002, has come with the mission to reestablish the ethics on the financial operations in the north-american stock market. Therefore, this paper intends to show the main effects of this legislation on SEC (Securities and Exchange Commission), on the United States of America firms and on their branches spread all over the world, as well as on foreign companies with marktable stocks in the north-american financial market.

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How to Cite

FARIAS, Fabiana. THE MAIN IMPACTS OF SARBANES-OXLEY ACT. ConTexto - Contabilidade em Texto, Porto Alegre, v. 4, n. 6, 2009. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/11714. Acesso em: 7 nov. 2026.

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