Corporate Governance Post-Sarbanes-Oxley: Regulations, Requirements, And Integrated Processes

Corporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.

Zabihollah Rezaee, CPA, CFE, CIA, is the Thompson-Hill Chair of Excellence and Professor of Accountancy at the University of Memphis. Professor Rezaee served on the Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB) and has published over 160 articles in a wide variety of accounting and business journals, including several SOX-related articles and five books.

Acknowledgments.
Preface.
Foreword.
PART ONE: The Rise of Corporate Governance.
CHAPTER 1: Financial Markets, Investor Confidence, and Corporate Governance.
CHAPTER 2: Fundamentals of Corporate Governance.
PART TWO: Functions of Corporate Governance.
CHAPTER 3: Oversight Function.
CHAPTER 4: Board Committees.
CHAPTER 5: Managerial Function.
CHAPTER 6: Compliance Function.
CHAPTER 7: Internal Audit Function.
CHAPTER 8: Advisory Function.
CHAPTER 9: External Audit Function.
CHAPTER 10: Monitoring Function.
PART THREE: Contemporary Issues in Corporate Governance.
CHAPTER 11: Corporate Governance in Private and Not-for-Profit Organizations.
CHAPTER 12: Corporate Governance and Business Ethics.
CHAPTER 13: Globalization, Technology, and Corporate Governance.
CHAPTER 14: Corporate Governance Emerging Issues.
Index.