MLchartDataset catalogue

Sarbanes-Oxley Act

Term · Law · MLC-T-LAW-004387

A federal law enacted in 2002 in response to major corporate accounting scandals, designed to protect investors by improving the accuracy and reliability of corporate disclosures. It mandates strict reforms to improve corporate governance, enhance auditor independence, and increase accountability for corporate executives. The Act established the Public Company Accounting Oversight Board (PCAOB) to oversee the audits of public companies.

Table 1. Record
IdentifierMLC-T-LAW-004387
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-004387",
  "term": "Sarbanes-Oxley Act",
  "field": "Law",
  "definition": "A federal law enacted in 2002 in response to major corporate accounting scandals, designed to protect investors by improving the accuracy and reliability of corporate disclosures. It mandates strict reforms to improve corporate governance, enhance auditor independence, and increase accountability for corporate executives. The Act established the Public Company Accounting Oversight Board (PCAOB) to oversee the audits of public companies.",
  "url": "https://mlchart.com/terminology/law/sarbanes-oxley-act/"
}

Record 4,450 of 5,439 in Law terminology (MLC-0107). Request the full dataset.