Corporate governance of the financial reporting process / Leonard W. Wang, Esq., Former Assistant Director, Division of Enforcement, SEC
- Author:
- Wang, Leonard W.
- Published:
- Arlington, VA : Tax Management, [2007]-
- Physical Description:
- 1 online resource
- Additional Creators:
- Tax Management Inc
- Access Online:
- www.bloomberglaw.com
- Series:
- Accounting policy & practice portfolios : audit, practice and special topics ; portfolio 5506-2nd
- Contents:
- Detailed analysis. Focus, scope and objectives of portfolio -- State law principles of corporate governance -- Federal securities laws principles of corporate governance -- Theories of legal liability -- Planning points: measures for fulfilling federal responsibilities -- Summary of directorial responsibilities and planning points -- Working papers.
- Summary:
- "Bloomberg Tax Accounting Portfolio 5506-2nd, Corporate Governance of the Financial Reporting Process, explains and analyzes federal corporate governance requirements for the financial reporting process. Separately from principles of corporate governance under state law, federal law has developed a set of corporate governance principles, largely through investigations of financial reporting irregularities by the Securities and Exchange Commission ("SEC"). By explaining how this substantial body of relevant federal law has developed, the Portfolio enhances corporate directors' understanding of their responsibilities in the financial reporting process. The Portfolio also suggests ways that corporate directors may avoid running afoul of applicable law."
- Subject(s):
- Publication Frequency:
- Updated irregularly
- Note:
- AVAILABLE ONLINE TO AUTHORIZED DICKINSON USERS; PASSWORD REQUIRED FOR ACCESS.
- Bibliography Note:
- Includes bibliographical references.
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