Corporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
Tabella dei contenuti
Acknowledgments.
Preface.
Foreword.
PART ONE: The Rise of Corporate Governance.
CHAPTER 1: Financial Markets, Investor Confidence, and Corporate
Governance.
CHAPTER 2: Fundamentals of Corporate Governance.
PART TWO: Functions of Corporate Governance.
CHAPTER 3: Oversight Function.
CHAPTER 4: Board Committees.
CHAPTER 5: Managerial Function.
CHAPTER 6: Compliance Function.
CHAPTER 7: Internal Audit Function.
CHAPTER 8: Advisory Function.
CHAPTER 9: External Audit Function.
CHAPTER 10: Monitoring Function.
PART THREE: Contemporary Issues in Corporate
Governance.
CHAPTER 11: Corporate Governance in Private and Not-for-Profit
Organizations.
CHAPTER 12: Corporate Governance and Business Ethics.
CHAPTER 13: Globalization, Technology, and Corporate
Governance.
CHAPTER 14: Corporate Governance Emerging Issues.
Index.
Circa l’autore
Zabihollah Rezaee CPA, CFE, CIA, (Memphis TN) is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. Professor Rezaee was recently nominated to serve on the Standing Advisory Group of the new Public Company Accounting Oversight Board (PCAOB) and has published over 135 articles in a variety of accounting and business journals, such as the Journal of Accounting and Economics, Journal of Business, Finance and Accounting, Journal of Accountancy, Journal of Accounting, Auditing and Finance, Management Accountants, Internal Auditor, Advances in Accounting, Advances in Public Interest and Accounting, and Forensic Accounting.