sarbanes oxley act of 2002 12 cfr 363

As Required by Section 702(b) of the Sarbanes-Oxley Act of 2002 potx

Ngày tải lên : 15/03/2014, 07:20

... operation of the securities markets in response to the Congressional directive contained in the Sarbanes- Oxley Act of 2002 ( Sarbanes- Oxley Act ).1 The Report is designed to address each of the ... of disclosure by issuers (including disclosures relating to ratings triggers) Sarbanes- Oxley Act of 2002, Pub L No 107-204, § 702(b), 116 Stat 745 (2002) The Commission is mindful that some of ... areas of the federal securities laws Several regulations issued by the Commission pursuant to the Securities Act of 1933,11 the Exchange Act, 12 and the Investment Company Act of See Adoption of...

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Timing and information content of insider trades, before and after the sarbanes oxley act of 2002

Ngày tải lên : 30/09/2015, 17:19

... holdings over 10% of a firm ’s stock, all subject to disclosure requirements as defined in Section 16 of the Exchange Act of 1934 until August 2002, and Section 403 of the Sarbanes- Oxley Act subsequently ... THE DEPARTMENT OF ACCOUNTING AND THE FACULTY OF THE LEONARD N STERN SCHOOL OF BUSINESS OF NEW YORK UNIVERSITY IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF DOCTOR OF PHILOSOPHY ... Timing and information content of insider trades Before and after the Sarbanes- Oxley Act Abstract: This paper examines the information content of Form filings of insider trades under the more...

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WOMEN’S HEALTH OFFICE ACT OF 2002 pptx

Ngày tải lên : 28/03/2014, 14:20

... This Act may be cited as the ‘‘Women’s Health Office Act of 2002 ’ SEC HEALTH AND HUMAN SERVICES OFFICE ON WOMEN’S HEALTH (a) ESTABLISHMENT.—Part A of title II of the Public Health Service Act ... Director of the Congressional Budget Office pursuant to section 402 of the Congressional Budget Act of 1974 CONGRESSIONAL BUDGET OFFICE ESTIMATE Pursuant to clause 3(c)(3) of rule XIII of the Rules of ... title of the bill, the ‘‘Women’s Health Office Act of 2002. ’’ Section Health and Human Services Office on Women’s Health Section requires the Secretary of HHS to establish, within the Office of...

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Tài liệu Sarbanes-Oxley and the Outsourcing of Accounting docx

Ngày tải lên : 18/02/2014, 01:20

... the reality of paperless transactions The decentralized nature of the initiation of transactions, management decision making, and monitoring of transactions has changed The impact of SAS 94 is ... outsourcing of accounting following the passage of SOX The impact of SOX is analyzed according to five separate areas: First, the initial impact of SOX on onshore and offshore outsourcing of accounting ... 2007.http://www.thelawyer.com/cgi-bin/item cgi?id =128 658&d =122 &h=24&f=46, Accessed April 28, 2008 Zhang, Ivy “Economic Consequences of the Sarbanes Oxley Act of 2002. ” New York University 2005 http://w4.stern.nyu.edu/accounting/docs/speaker_papers/...

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analysis of the perceptions of accounting students and practitioners regarding the ethnicity of earnings management post sarbanes-oxley

Ngày tải lên : 04/11/2014, 22:20

... SD 121 2 .12 0.60 Professional 46 Student M 121 3.53 0.83 Professional 46 Student Decisions That Increase Earnings N 3.90 0.83 121 3.54 0.89 Perception of Earnings Management, Page 14 Journal of ... Both types of manipulations can lead to misleading financial information Also of concern is the fact that accounting professionals rated the scenarios more ethical as the number of years of work ... 0.85 121 3.51 0.97 Decisions That Have a Large Effect Professional 47 Student 1.82 0.66 121 2.72 0.76 Decisions That Have a Small Effect Professional 47 Student 3.97 0.72 121 2.93 0.60 Professional...

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Bảo vệ nhà đầu tư: Góc nhìn từ Đạo luật Sarbanes-Oxley

Ngày tải lên : 02/11/2012, 09:56

... không đáng có Được Quốc hội Mỹ thông qua ngày 30/7 /2002, đạo luật bảo trợ nguyên Thượng nghị sỹ bang Maryland, Paul Sarbanes Nghị sỹ Michael Oxley, luật nghề kế toán, kiểm toán Dài 66 trang, đạo ... tâm, cầu nối quan trọng tạo nên báo cáo tài có tính độc lập cao mức độ tin tưởng cao Đạo luật Sarbanes- Oxley có điểm quan trọng Một là, giám đốc điều hành, giám đốc tài phải trực tiếp ký vào báo ... cao giám đốc điều hành, kế toán trưởng (hay giám đốc tài chính) quy định tham khảo Đạo luật Sarbanes- Oxley tạo nên minh bạch cao hơn, qua tạo thêm niềm tin cho nhà đầu tư Việt Nam ...

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Exercise of Unit 12 - NTH

Ngày tải lên : 20/07/2013, 01:26

... contract because the computer malfunctioned a Despite a computer malfunction, we managed to finish typing the contract b The computer malfunction helped us complete the contract c The fact that ... leg a because b since c as d because of 29 They cancelled the match _ his badly injured leg a due to it rained heavily b because of the heavy rain c because of it rained heavily d because the ... that the computer malfunction prevented us from typing the contract d Thanks to the computer malfunction, we could type the contract 33 The roads were slippery because it snowed heavily a It snowed...

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PRACTICE TEST OF UNIT 12

Ngày tải lên : 21/07/2013, 01:26

... of Paris, Dr Albert volunteered to work in Africa BTQN QUỲNH NHƯ A Instead of B In spite of C In addition to D Because of 35 The old lady was wearing a _ A gold Chinese beautiful ring B ring ... Soccer is a kind of sport played by sides of 11 players with around ball The ball may not be handle during play except by the goalkeepers A soccer player must learn many kinds of footwork Trapping, ... passed into open space ahead of the teammate Then, the player runs past the opponent to receive the ball back 41 What is true of trapping? A Players must only use the sides of their feet B Players...

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Practice test of Unit 12

Ngày tải lên : 23/07/2013, 01:27

... of his desire c because of he desired d due to he desired 24 _, I not consider this composition acceptable a Because of so many errors b Because of there were so many errors c On account of ... of his desire c because of he desired d due to he desired 74 _, I not consider this composition acceptable a Because of so many errors b Because of there were so many errors c On account of ... 19 _ is the activity of swimming underwater using special breathing equipment a Synchronized swimming b Rowing c Water polo d Scuba diving 20 When the offense takes possession of the ball, the...

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Test of unit 12

Ngày tải lên : 26/07/2013, 01:27

... http://thuyquynh.violet.vn/ A Instead of B In spite of C In addition to D Because of 25 The old lady was wearing a A gold Chinese beautiful ring B ring beautiful ... were asleep, the boy tiptoed out of the room A Think B Thinking C Thought' D He thinks PRONUNCIATION Choose the word whose main stress is put syllable from that of the others in the group 36 A ... fights They often damage the area around a sports match The term "hooligan" (41) used in a London police report in 1898 This violence has a long history In 532 AD, thousands of people died...

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11 cb Exercises of Unit 12- 1

Ngày tải lên : 28/07/2013, 01:27

... this shop were _ displayed on the shelves a attraction b attracted c attractive d attractively 25 To our great _ , it rained on the day of the picnic a disappointing b disappointed c disappointment ... can’t remember the name of the girl who sitting next to me at the party last weekend A B C D 49 She usually has a glass of milk after breakfast, but now she drinks a cup of coffee A B C D 50 People ... _ a a city near the North East of England b a small town in England c a city in the North East of England d a city in the North of England 32 The population of Newcastle is _ a 200,000 people...

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11 cb Exercises of Unit 12- 2

Ngày tải lên : 28/07/2013, 01:27

... time of the Ancient Olympics A B up to the present century C D The tourism is the activity of travel for the purpose of recreation and business, A B and the provision of services for this activity ... island of Martha’s Vineyard b the island of Martha’s Vineyard lies there c does lie the island of Martha’s Vineyard d where the island of Martha’s Vineyard lies Match each of the following names of ... managing c management d managed The industrial area of the city is not very _ a attracted b attraction c attractive d attractively 10 They grow a lot of trees at riverside to reduce soil _ a erosion...

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Exercises of Unit 12 --3

Ngày tải lên : 28/07/2013, 01:27

... 11.Mexico is very _oil a.richness of b.getting rich in c .of rich in d.rich in 12. Most of the river flowing through big cities are with chemical waste factories a.flooded b.eroded c.mixed ... was organized After World War II, a number of Asian countries became independent Many of the new independent Asian countries wanted to use a new type of competition where Asian dominance should ... nice 10.The trees the leaves of which turn yellow are nice Thấy danh từ liền ( The trees the leaves )là biết of which 11.My sister, _who/whom lives in HN, is nice 12. The river in which/ where...

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test of grade 12 unit1- 15 with key

Ngày tải lên : 27/09/2013, 17:10

... people / of / in / the contact / whom / with a In Japan, it is important to know the rank of people with whom you come in contact b To know the rank of people with whom you come in contact it is ... important with whom you come in contact to know the rank of people d You come in contact with people of whom the rank to know it is important in Japan 35 the / rank / of / the / bow / person / the ... and lack of confidence Maintaining an eye contact is a difficult process As the circumstances in an interview are different, the value of eye contact is tremendous in making a personal impact Interviewers...

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VOCABULARY OF ENGLISH 12

Ngày tải lên : 09/10/2013, 09:00

... tính từ: OF: ashamed of: xấu hổ - afraid of: sợ, e ngại ahead of: trước - aware of: nhận thức capable of: có khả - confident of: tin tưởng doubtful of: nghi ngờ - fond of: thích full of: đầy ... full of: đầy - hopeful of: hy vọng independent of: độc lập - proud of: tự hào jealous of: ghen tỵ với - guilty of: phạm tội sick of: chán nản - joyful of: vui mừng quick of: nhanh chóng TO: - ... GRAMMAR ENGLISH 12 VOCABULARY – GRAMMAR ENGLISH 12 - approve of sth to sb - participate in succeed in prevent sb from provide with beg for sth borrow sth from sb depend on/rely on die of (a disease)...

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Securities Act Of 1933(pdf)

Ngày tải lên : 18/10/2013, 16:15

... contract of sale or disposition of a security or interest in a security, for value The term "offer to sell", "offer for sale", or "offer" shall include every attempt or offer to dispose of, or ... section 12 of the Securities Exchange Act of 1934, or that is required to file reports pursuant to section 15(d) of that Act, if the conduct of that person demonstrates unfitness to serve as an officer ... Table of Contents Securities Act of 1933 Section Court Review of Orders a Any person aggrieved by an order of the Commission may obtain a review of such order in the court of appeals of the...

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Securities Exchange Act Of 1934

Ngày tải lên : 18/10/2013, 16:15

... "securities laws" means the Securities Act of 1933, the Securities Exchange Act of 1934, the Sarbanes- Oxley Act of 2002, the Public Utility Holding Company Act of 1935 (15 U.S.C 79a et seq.) [15 ... International Banking Act of 1978); iv the Director of the Office of Thrift Supervision, in the case of a savings association (as defined in section 1813(b) of Title 12) the deposits of which are insured ... transactions in contracts of sale of a commodity for future delivery or other instruments traded on or subject to the rules of a contract market, board of trade, or foreign equivalent thereof;...

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English for students of Physics_Unit 12

Ngày tải lên : 28/10/2013, 09:15

... advantage of boredom with interest in prospect of aim of/ in danger of/ in job of purpose of/ in amazement at difficulty (in) matter of anger about/at effect of objection to question about /of annoyance ... pleasure in /of anxiety about expense of/ in point of/ in satisfaction with apology for fear of possibility of success in awareness of insistence on problem in /of surprise at worry about work of belief ... orientation and determining the age of a the rocks of that time b some kinds of rocks of the time c a special kind of rock of that time Geologists use the result of paleomanetic measurements in order...

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Tài liệu Bàn về Quy định đạo đức nghề nghiệp của Kiểm toán viên và đạo luật Sarbanes -Oxley docx

Ngày tải lên : 20/12/2013, 17:15

... quốc gia giới Tại Hoa Kỳ, số quy định Luật Sarbanes -Oxley có khác biệt so với chuẩn mực đạo đức nghề nghiệp Để giải khác biệt này, sau Luật Sarbanes -Oxley ban hành, chuẩn mực đạo đức nghề nghiệp ... ban hành, chuẩn mực đạo đức nghề nghiệp Hoa Kỳ bổ sung số quy định cho phù hợp quy định luật Sarbanes -Oxley Nói cách khác, chuẩn mực đạo đức Nghị định 105/2004/NĐ-CP có nội dung khác biệt nguyên ... hành ngày 30/3/2004 Chính phủ Kiểm toán độc lập Chuẩn mực đạo đức nghề nghiệp ban hành ngày 01 /12/ 2005 theo Quyết định số 87/2005/QĐ-BTC, áp dụng cho tất người làm kế toán người làm kiểm toán...

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