文章基本信息

标题：Investigations, Inspections, and Audits in the Post-SOX Environment
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作者：Pearson, Thomas C. ; Mark, Gideon
期刊名称：Nebraska Law Review
出版年度：2007
卷号：86
期号：1
页码：3
出版社：University of Nebraska - Lincoln
摘要：I. Introduction to Audited Financial Information and Related Litigation II. The Impact of SOX on Financial Information and Its Reliability A. Significant Improvements in Accountability from SOX B. SOX' Significant Ripple Effects III. Investigations, Inspections, and Audits of Financial Information A. Internal Investigations of Financial Reporting and D isclosure B. SEC's Informal Inquiries and Enforcement Division Investigations C. PCAOB's Inspections and Investigations of CPAs 1. PCAOB's Inspections of CPA Firms 2. PCAOB's Investigations, Disciplinary Processes, and Sanctions D. Parallel Investigations: IRS Audits, DOJ Investigations, and Others 1. IRS Audits of Corporate Financial Information . 2. Other Parallel Investigations E. Pressures for Corporate Cooperation in Investigations IV. Reforms Needed for Effective and Fair Investigations of Financial Information A. Strengthening Corporate Governance and the "Tone at the Top" B. Improving Comprehension of Financial Reporting and Disclosure Rules C. Implementing Internal Controls and Auditor "404" Work More Affordably D. Assisting Enforcement through Enhancements, Efficiency, and Education V . Conclusions