Jae K. Shim, Ph.D, CPA
11
Accounting
Basic
None
Self-Study
Online / CD-Rom / Textbook / Audio
11
Accounting
Basic
None
Self-Study
Online / CD-Rom / Textbook / Audio
The past years has witnessed a number of high-profile corporate
scandals: Enron, Tyco International, Healthsouth, Global
Crossing, and WorldCom (now-MCI). While these are the most
glaring, there are many more companies whose shareholders and
employees have suffered as stock prices have fallen, such as
Cisco, Nokia, Lucent Technologies, and most internet-related
businesses. The course examines recent developments in finance
and accounting and a series of corporate accounting scandals on
the heels of the Enron debacle that have led to new sweeping
accounting guidelines, proposals, and legislation—most notably,
the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding
the SOX Act—especially Section 402, Internal Control over
Financial Reporting and Sections 302 and 906, Management
Certifications —are discussed. The general issues on corporate
governance and corporate social responsibility (CSR), including
stock option expensing, are also covered. The illegal practice of
stock option backdating is described as well.
scandals: Enron, Tyco International, Healthsouth, Global
Crossing, and WorldCom (now-MCI). While these are the most
glaring, there are many more companies whose shareholders and
employees have suffered as stock prices have fallen, such as
Cisco, Nokia, Lucent Technologies, and most internet-related
businesses. The course examines recent developments in finance
and accounting and a series of corporate accounting scandals on
the heels of the Enron debacle that have led to new sweeping
accounting guidelines, proposals, and legislation—most notably,
the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding
the SOX Act—especially Section 402, Internal Control over
Financial Reporting and Sections 302 and 906, Management
Certifications —are discussed. The general issues on corporate
governance and corporate social responsibility (CSR), including
stock option expensing, are also covered. The illegal practice of
stock option backdating is described as well.
| Author: CPE Credits: Field of Study(s): Experience Level: Prerequisites: Delivery Method: Course Format: |
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| Course Description: |
| The Sarbanes-Oxley Act and Corporate Governance |