RT Article
T1 The Sarbanes-Oxley Act of 2002: Has It Brought About Changes in the Boards of Large U. S. Corporations?
JF Journal of business ethics
VO 81
IS 2
SP 401
OP 412
A1 Valenti, Alix
LA English
YR 2008
UL https://ixtheo.de/Record/1785630903
AB The Sarbanes-Oxley Act of 2002 is considered by many to have made the most sweeping changes affecting corporate governance since the Securities and Exchange Acts of 1933 and 1934. About 4 years after its passing, however, many governance experts question whether the time and expense of compliance engender any real reforms. This article examines whether corporations have restructured their boards in response to the enactment of Sarbanes-Oxley and finds evidence that companies are implementing changes that should strengthen the monitoring ability of their boards.
K1 board structure
K1 Board Composition
K1 board committees
K1 Sarbanes-Oxley
K1 boards of directors
K1 Corporate Governance
DO 10.1007/s10551-007-9503-4