CHAPTER 5

Corporate Governance and the Sarbanes-Oxley Act

STUDY OBJECTIVES

This chapter will help you gain an understanding of the following concepts:

imagesAn overview of corporate governance

imagesParticipants in the corporate governance process

imagesThe functions within the corporate governance process

imagesThe history of corporate governance

imagesThe Sarbanes–Oxley Act of 2002

imagesThe impact of the Sarbanes–Oxley Act on corporate governance

imagesThe importance of corporate governance in the study of accounting information systems

imagesEthics and corporate governance

THE REAL WORLD

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The Procter & Gamble Company (P&G) is well known ...

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