Journal of Corporate Accounting & Finance · 2004 · 22 citations · 0 references
BusinessAccountancyAccountingCorporate ReportingFinancial AccountingRegulatory ComplianceAccounting RegulationCompliance ReportingDisclosure ComplianceFinancial ReportingFinancial Reporting SystemsInformation Systems AuditCorporate Compliance ReportingCorporate Compliance Reporting SystemsCorporate Disclosure StandardsCorporate Reporting RegulationEnforcement Of Accounting StandardsRegulatory Impact On ReportingSarbanes-oxley ComplianceSarbanes-oxley Control Assessment
Abstract The Sarbanes‐Oxley Act (SOX) will affect all computer systems involved in financial reporting. But exactly what does this mean? What must companies change to be in compliance? The article also features a comprehensive IT SOX checklist. © 2004 Wiley Periodicals, Inc.