مجلة الدراسات المحاسبية والمالية المتقدمة

Sarbanes–oxley Act (sox) For Financial Auditing And Its Role In Enhancing Corporate Governance

Auteurs : Kheiri Abdelkarim .

Résumé

The financial audit profession is one of the pillars and components of the corporate governance, Hence, it has become the focus of developing and raising the efficiency of the level of professional performance of the financial audit as a main supporter of the efficient application of the corporate governance, Interest in this trend has increased following the outbreak of the severe financial crisis problems of East Asian countries in the 1990s, As well as the problems of the collapse of many international business organizations at the beginning of this century after the likes of Enron and the disappearance of Arthur Andersen. These financial collapses led the legislators to put in place legislation and laws that limit these collapses. Among the most important of these laws that affect the review are a law »Sarbanes-Oxley«. Therefore, this research paper aims to clarify the role of the Sarbanes-Oxley “SOX” law for financial review in activating corporate governance.

Mots clés

Financial audit ; Corporate Governance ; Sarbanes-Oxy Law