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 ...
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