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AN INTRODUCTION TO SARBANES‐OXLEY AND ITS IMPACT ON SUPPLY CHAIN MANAGEMENT
Author(s) -
Nadler S. Scott,
Kros John F.
Publication year - 2008
Publication title -
journal of business logistics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.611
H-Index - 79
eISSN - 2158-1592
pISSN - 0735-3766
DOI - 10.1002/j.2158-1592.2008.tb00077.x
Subject(s) - business , legislation , supply chain , order (exchange) , supply chain management , sarbanes–oxley act , accounting , marketing , finance , political science , law , audit
The purpose of this manuscript is to provide readers with an overview of the Sarbanes‐Oxley Act, its origins, important sections, and its impact on Supply Chain Management. Study results generally contradict the negative affects that this important piece of legislation has reportedly had. The authors provide recommendations to supply chain managers and offer suggestions for future research. Finally, this manuscript seeks to educate readers on Sarbanes‐Oxley in order help them better understand how this important Act has impacted the business community.