文章基本信息

标题：Team-Based Approaches to Compliance with Section 404 of the Sarbanes-Oxley Act
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作者：Lois Bryan ; Robert Morris University ; Michael Yahr 等
期刊名称：Journal of Management and Marketing Research
印刷版ISSN：1941-3408
电子版ISSN：1941-3408
出版年度：2008
卷号：1
期号：1
出版社：Academic and Business Research
摘要：This article reports the results of a research study of how corporations approached compliance with Section 404 of the Sarbanes-Oxley Act (SOX). For this study, high ranking corporate managers were interviewed on the implications of Section 404 pertaining to information systems and compliance approaches. This article explores how the companies initially organized for Section 404 compliance. In particular, this article focuses on team approaches. While anecdotal accounts exist of companies preparing for SOX, this qualitative study provides research-based insights into how firms set up for compliance with this legislation, the kinds of teams and structures that were formed, and the individuals who spearheaded the compliance effort
关键词：Sarbanes-Oxley, Section 404, information systems, teams