Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
abbreviation |
| gptkbp:alsoKnownAs |
gptkb:SOX
|
| gptkbp:appliesTo |
public companies
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:dateEnacted |
2002
|
| gptkbp:enforcedBy |
gptkb:Public_Company_Accounting_Oversight_Board
gptkb:Securities_and_Exchange_Commission |
| gptkbp:fullName |
gptkb:Sarbanes–Oxley_Act_of_2002
|
| https://www.w3.org/2000/01/rdf-schema#label |
Sarbox
|
| gptkbp:namedAfter |
gptkb:Michael_Oxley
gptkb:Paul_Sarbanes |
| gptkbp:purpose |
improve corporate governance
increase financial transparency prevent accounting fraud |
| gptkbp:refersTo |
gptkb:Sarbanes–Oxley_Act
|
| gptkbp:regulates |
auditing
financial reporting internal controls |
| gptkbp:section |
Section 302
Section 404 Section 802 |
| gptkbp:bfsParent |
gptkb:Sarbanes–Oxley_Act
|
| gptkbp:bfsLayer |
4
|