|
gptkbp:instanceOf
|
gptkb:United_States_federal_law
|
|
gptkbp:affects
|
gptkb:Securities_Exchange_Act_of_1934
|
|
gptkbp:appliesTo
|
public companies
|
|
gptkbp:citation
|
gptkb:116_Stat._745
|
|
gptkbp:enactedBy
|
gptkb:107th_United_States_Congress
|
|
gptkbp:establishes
|
gptkb:Public_Company_Accounting_Oversight_Board
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Pub.L. 107–204
|
|
gptkbp:location
|
gptkb:United_States
|
|
gptkbp:officialName
|
gptkb:Sarbanes–Oxley_Act_of_2002
|
|
gptkbp:purpose
|
combat corporate and accounting fraud
increase transparency in financial reporting
|
|
gptkbp:response
|
gptkb:Enron_scandal
gptkb:WorldCom_scandal
|
|
gptkbp:section
|
Section 302
Section 404
Section 802
|
|
gptkbp:shortName
|
gptkb:SOX
|
|
gptkbp:signedBy
|
gptkb:George_W._Bush
2002-07-30
|
|
gptkbp:sponsor
|
gptkb:Michael_G._Oxley
gptkb:Paul_Sarbanes
|
|
gptkbp:subject
|
gptkb:legislation
corporate governance
public company accounting
|
|
gptkbp:title
|
An Act to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.
|
|
gptkbp:bfsParent
|
gptkb:Sarbanes–Oxley_Act
|
|
gptkbp:bfsLayer
|
4
|