Is SOX Shifting Management Responsibility From Managers To The Board?

From the executive summary: ?The Sarbanes-Oxley Act has effectively taken a great deal of managerial accountability away from the day-to-day managers and placed the burden squarely on the shoulders of the board of directors. The hope is that boards will rise to the challenge and overcome any past complacency.? The paper examines this issue.

Provided by: American Management Association Topic: Software Date Added: Jun 2003 Format: HTML

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