Statements (62)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:United_States_federal_law
|
| gptkbp:affects |
gptkb:Accounting_Software
corporate governance financial analysts investor confidence corporate accountability financial reporting practices corporate financial practices public trust in financial markets |
| gptkbp:amended_by |
gptkb:Dodd-Frank_Act
|
| gptkbp:applies_to |
publicly traded companies
foreign companies listed in the U. S. |
| gptkbp:date_enacted |
gptkb:2002
|
| gptkbp:enacted_by |
gptkb:United_States_Congress
|
| gptkbp:establishes |
gptkb:Public_Company_Accounting_Oversight_Board
rules for auditor independence rules for financial disclosures standards for external auditors standards for financial reporting rules for corporate disclosures criminal penalties for altering documents |
| https://www.w3.org/2000/01/rdf-schema#label |
Sarbanes-Oxley Act
|
| gptkbp:includes |
Section 404
|
| gptkbp:increased |
regulatory oversight
|
| gptkbp:influence |
criminal penalties for fraud
penalties for securities fraud record retention requirements |
| gptkbp:influenced_by |
gptkb:Enron_scandal
gptkb:stock_market_crash_of_2000 financial scandals of the early 2000s World Com scandal |
| gptkbp:mandates |
reporting of financial irregularities
internal controls for financial reporting reporting of insider trading reporting of financial results in a timely manner |
| gptkbp:provides |
whistleblower protections
protection for whistleblowers |
| gptkbp:purpose |
to protect investors from fraudulent financial reporting
|
| gptkbp:requires |
audit committee financial expertise
audit committee independence disclosure of executive compensation disclosure of related party transactions increased financial disclosures management assessment of internal controls real-time disclosures of material changes CEO and CFO certification of financial reports annual reports on internal control effectiveness disclosure of material weaknesses in internal controls disclosure of material risks disclosure of off-balance sheet transactions timely reporting of financial results disclosure of financial transactions with management audit firm rotation disclosure of audit fees. disclosure of changes in internal control disclosure of financial performance metrics disclosure of off-balance sheet arrangements protection for employees who report fraud |
| gptkbp:signed_by |
gptkb:George_W._Bush
|
| gptkbp:bfsParent |
gptkb:Dodd-Frank_Act
gptkb:Public_Company_Accounting_Oversight_Board |
| gptkbp:bfsLayer |
4
|