The Influence of SOX on Internal Constituents and Closing Remarks
Christine A. Edwards, Peter Huang, Donald C. Langevoort · Digital Commons at University of Maryland Carey Law (University of Maryland Francis King Carey School of Law) · 2007
SOX embodies several provisions aimed at ensuring that corporate officials take greater responsibility for corporate disclosures and are more accountable to shareholders and the public. The Act also seeks to provide some protections for employees who report corporate fraud. This Panel assesses the manner in which SOX has influenced corporate culture and the relationships between various corporate agents.