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Article Index » human resources » corporate accountability
Report Link Are Overconfident Executives More Inclined to Commit Fraud?
Knowledge@Wharton (Reg Required) - March 07, 2008
No one makes it to the top ranks of corporate management without a healthy amount of self-assurance. Confidence underlies decisive, strong leadership, but does overconfidence lead managers to cross the line and commit fraud?
Report Link All Employers Should Consider the Impact of the Sarbanes-Oxley Act on Corporate Compliance and Ethics Programs.
Jackson Lewis LLP - November 28, 2005
In the areas of sexual harassment and discrimination prevention, employers have long recognized the need to implement policies and conduct training to educate and communicate core values to employees. In addition to fostering appropriate behavior, diversity, and efficiency in the workplace, these measures are vital to avoid or minimize liability in the event of a sexual harassment or discrimination lawsuit.
Report Link AICPA Sample SOX 404 Management Reports.
Cooley Godward Kronish LLP. - February 09, 2005
Below for your reference are sample SOX 404 management reports, provided by the AICPA.
Report Link Corporate Governance by the Numbers: It Doesn't Work.
Knowledge@Wharton (Reg Required) - September 09, 2004
Formulas used by consultants and ratings services that assign single numbers or grades to a company's corporate governance practices don't work, suggest three Wharton professors in a new paper entitled, "Does Corporate Governance Really Matter?" Yes, it matters, the authors say, but what also matters is how performance is measured. Companies and their situations are too diverse to be shoehorned into simple scorecards. As one researcher notes, "The recipe book is big, and there's a different recipe for each company."
Report Link Why Smart People Do Unethical Things: What’s Behind Another Year of Corporate Scandals.
Knowledge@Wharton (Reg Required) - December 29, 2003
You might think that with the passing of another year, the corporate scandals that have rocked American business would be showing signs of petering out. They are not.
Report Link Managing With Soul: Combining Corporate Integrity With the Bottom Line.
Knowledge@Wharton (Reg Required) - November 10, 2003
While most corporations don’t go so far as to cook their books, are they not dedicated to making money above all else?
Report Link Has Sarbanes-Oxley Made a Dent in Corporate America’s Armor?
Knowledge@Wharton (Reg Required) - July 31, 2003
In the 12 months since it was signed by President Bush, the landmark Sarbanes-Oxley Act has caused U.S. companies to spend heavily on compliance, altered the culture of boardrooms and boosted the business of firms that offer ethics and compliance consulting.
Report Link Those Who Sit on Company Boards Face a New, Tougher Job Description.
Knowledge@Wharton (Reg Required) - May 07, 2003
As more details begin to emerge in the scandal surrounding HealthSouth – the country’s largest provider of rehabilitative health care and outpatient surgery whose top executives stand accused of multi-billion dollar accounting fraud – the question again arises: Where were the board of directors and auditors during this time and why didn’t they know what was going on?
Report Link Employment Law Impact of Sarbanes-Oxley Act.
Winston & Strawn - August 06, 2002
The Sarbanes-Oxley Act of 2002 ("Act") was signed into law on July 30, 2002. While the Act principally covers auditing, financial disclosure, and corporate governance issues, this Briefing highlights some of the significant aspects of the Act that relate to employment and executive compensation matters.
Report Link Employment Obligations -- How the New Corporate Accountability Law Will Impact Employment Practices.
Haynes and Boone, LLP - July 26, 2002
Most of the attention about the Sarbanes-Oxley Act of 2002 (Act), now awaiting President Bush’s signature, has been focused on the reform of public accounting firms and the financial reporting obligations of publicly held companies. However, the Act has other provisions that potentially impact a much broader range of employers. Click Here For Article.

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