Accounting Information Systems: The Processes and Controls, 2nd Edition

CHAPTER 5

Corporate Governance and the Sarbanes-Oxley Act

STUDY OBJECTIVES

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

An overview of corporate governance

Participants in the corporate governance process

The functions within the corporate governance process

The history of corporate governance

The Sarbanes–Oxley Act of 2002

The impact of the Sarbanes–Oxley Act on corporate governance

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

Ethics and corporate governance

THE REAL WORLD

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