Sarbanes-Oxley Act of 2002

These resources were selected for their authority, ease of use, and accessibility. If you need more assistance, see http://www.columbia.edu/cu/lweb/indiv/business/refservices.html  or email the research librarians: business@libraries.cul.columbia.edu

Additional resources can be found in CLIO, the library catalog. For news and research tips from the Watson Library, please check out  our

The Sarbanes-Oxley Act of 2002 is a sweeping reform act representing the most important securities legislation since the New Deal. It sets out criteria for significant reforms in every aspect of the financial reporting and disclosure systems for publicly traded companies, and defines new duties for all participants in that system.

This guide is 1) a listing of sites or sources providing a variety of information on the Act; sites selected are widely representative and usually provide free access to content; where access is not free it is so noted, and 2) suggestions for further research.

For more on Corporate Governance use CLIO, the library catalog.

Use the subject headings:
boards of directors
corporate governance

Contents:

Databases
Finding Articles
Websites
Working Papers

Databases

Business Knowledge Research from The Conference Board
http://www.columbia.edu/cu/lweb/eresources/databases/3396623.html
The Conference Board's goal is to create and disseminate knowledge about management and the marketplace in order to help businesses strengthen their performance and better serve society; they publish research reports on many topics including compliance, boards of directors, corporate governance etc..  To search the reports open the topical dropdown menu and select the relevant topics.

Economist Intelligence Unit
http://www.columbia.edu/cu/lweb/eresources/databases/2691316.html
EIU reports on and analyzes the economies of more than 200 countries.  On the advanced search screen an individual country can be isolated and a search for the phrase ‘corporate governance’ will retrieve all articles within their reports where the phrase occurs.

Encyclopedia of Associations
http://www.columbia.edu/cu/lweb/eresources/databases/2149776.html
Use this source to find professional associations globally involved in corporate governance.  In the free text search box type the phrase “corporate governance” [include the quotation marks in your search] and run the search.

ISI Emerging Markets
http://www.columbia.edu/cu/lweb/eresources/databases/1811959.html
ISI covers more than 70 markets. Search by choosing a country and in the ‘Intellifind’ search box typing the expression corporate governance.

Finding Articles

Finding articles in business press, academic or professional journals, or in conference proceedings can be complicated in terms of the number of sources available and their varying search engines.  These databases cover literature from every country; usually a search can be set up to restrict retrievals to a target country.

Business Source Complete
http://www.columbia.edu/cu/lweb/eresources/databases/4784657.html
Good source for academic and professional journals.

Factiva
http://www.columbia.edu/cu/lweb/eresources/databases/3272677.html
Use Factiva to search for articles in business press.

PAIS International
http://www.columbia.edu/cu/lweb/eresources/databases/2135173.html
Use PAIS  to locate articles or proceedings from less well-known journals or magazines.

Proquest
http://www.columbia.edu/cu/lweb/eresources/databases/2134941.html
Proquest is a good source for academic and professional journals.

Websites

Accounting firm sites

There are many sites with some Sarbanes-Oxley information, as any Google search will demonstrate. Because of its relevance to their industry, accounting firms can be good sources of information.  Two that are particularly good are:


Deloitte, http://www.deloitte.com

PriceWaterhouseCoopers, http://www.pwc.com

Corporate Library
http://www.thecorporatelibrary.com/default.asp
The Corporate Library is an independent investment research firm providing corporate governance data, analysis & risk assessment tools. Registration is required for most items. Information may be free or fee-based.

European Corporate Governance Institute
http://www.ecgi.org/index.htm
This organization provides a forum for debate and discussion among academics, practitioners and legislators focusing on major issues in corporate governance.  It includes papers, reports, conference transcripts etc.

Findlaw.com
http://www.findlaw.com
This site provides the exact text of the Act, analyses, commentaries, articles etc.. Findlaw.com is an extensive site covering all areas of law that can be easily searched or browsed.

Government Accountability Office
http://www.gao.gov/index.html
This site provides reports and documents with a US Government perspective.

RiskMetrics Group
http://www.riskmetrics.com/knowledge
This organization specializes in information on corporate governance, risk research, and social responsibility. Included is a collection of reports, technical documents and tools for risk management, screening, and benchmarking.

Sarbanes-Oxley.com
http://www.sarbanes-oxley.com/
This a site created by Karl Nagel & Co and the Public Company Accounting Oversight Group. It covers news and current events as relevant to the Act, compliance, governance etc., and provides a complete cross-referenced index of SEC filers, audit firms, offices, CPAs, services, fees, SEC enforcement actions and other critical disclosure information.

Working Papers

CEPR Discussion Papers
http://www.columbia.edu/cu/lweb/eresources/databases/5290696.html
CEPR contains working papers on the  topic  with a global scope.

NBER Working Papers
http://www.columbia.edu/cu/lweb/eresources/databases/2350600.html
Includes economics working papers on the topic with a mainly US focus.

REPEC
http://econpapers.repec.org/    
Includes working papers in economics on the topic with a global scope.

SourceOECD
http://www.columbia.edu/cu/lweb/eresources/databases/3003554.html
The OECD publishes extensively on every aspect of business and public policy.   When in the database choose ‘advanced search’ as it allows a more focused search.