What is Sarbanes-Oxley Act of 2002 (SOX)

The most sweeping corporate legislation passed by Congress since the Securities Acts of 1933 and 1934. The Act includes a set of reforms that toughened penalties for corporate fraud, restricted types of services that can be offered by CPAs and created the Public Company Accounting Oversight Board with broad powers to oversee the accounting profession.

Sustainable (Green) Initiatives in Corporations

Agatha E. Jeffers (Montclair State University, USA), Laurence A. DeGaetano (Montclair State University, USA), Beixin (Betsy) Lin (Montclair State University, USA), and Silvia Romero (Montclair State University, USA)