z-logo
Premium
SOX ups the ante for environmental reporting
Author(s) -
Berlin Joseph W.,
Goldberg Stephen R.
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20136
Subject(s) - business , accounting , state (computer science) , computer science , algorithm
Federal and state laws require environmental cleanup that's often either not recognized or understated in financial statements. But now, the Sarbanes‐Oxley Act (SOX) requires management to certify financial statements and internal controls. This makes management criminally liable for proper environmental cleanup reporting! So how should you identify, estimate, and report cleanup liabilities? The authors of this article offer some guidance. © 2005 Wiley Periodicals, Inc.

This content is not available in your region!

Continue researching here.

Having issues? You can contact us here