REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT
The scope of this paper is to evaluate the Sarbanes-Oxley Act from a legislative theoretical point of view with the aid of showing some theories on legislation, a field which came to the forefront of jurisprudence in relatively recent times in Anglo-American jurisprudence. The intention is to show t...
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Format: | Article |
Language: | English |
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Josip Juraj Strossmayer University of Osijek, Faculty of Law
2017-12-01
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Series: | Pravni Vjesnik |
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Online Access: | https://hrcak.srce.hr/ojs/index.php/pravni-vjesnik/article/view/5162 |
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author | András Kecskés |
author_facet | András Kecskés |
author_sort | András Kecskés |
collection | DOAJ |
description | The scope of this paper is to evaluate the Sarbanes-Oxley Act from a legislative theoretical point of view with the aid of showing some theories on legislation, a field which came to the forefront of jurisprudence in relatively recent times in Anglo-American jurisprudence. The intention is to show that Sarbanes-Oxley Act was a piece of suboptimal legislation, by comparing and contrasting it to some normative theories. |
first_indexed | 2024-12-16T14:50:39Z |
format | Article |
id | doaj.art-695ae86c446d4de9ae173ad9f38f76fd |
institution | Directory Open Access Journal |
issn | 0352-5317 1849-0840 |
language | English |
last_indexed | 2024-12-16T14:50:39Z |
publishDate | 2017-12-01 |
publisher | Josip Juraj Strossmayer University of Osijek, Faculty of Law |
record_format | Article |
series | Pravni Vjesnik |
spelling | doaj.art-695ae86c446d4de9ae173ad9f38f76fd2022-12-21T22:27:35ZengJosip Juraj Strossmayer University of Osijek, Faculty of LawPravni Vjesnik0352-53171849-08402017-12-01333-417919610.25234/pv/51623262REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACTAndrás Kecskés0Department of Business and Commercial Law, Faculty of Law, University of Pécs. H-7622 Pécs, 48-as tér1., HungaryThe scope of this paper is to evaluate the Sarbanes-Oxley Act from a legislative theoretical point of view with the aid of showing some theories on legislation, a field which came to the forefront of jurisprudence in relatively recent times in Anglo-American jurisprudence. The intention is to show that Sarbanes-Oxley Act was a piece of suboptimal legislation, by comparing and contrasting it to some normative theories.https://hrcak.srce.hr/ojs/index.php/pravni-vjesnik/article/view/5162Sarbanes-Oxley Actoptimal-legislationlawmakingefficiency of lawefficacy of law |
spellingShingle | András Kecskés REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT Pravni Vjesnik Sarbanes-Oxley Act optimal-legislation lawmaking efficiency of law efficacy of law |
title | REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT |
title_full | REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT |
title_fullStr | REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT |
title_full_unstemmed | REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT |
title_short | REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT |
title_sort | reforming corporate governance via legislation in the united states the case of the sarbanes oxley act |
topic | Sarbanes-Oxley Act optimal-legislation lawmaking efficiency of law efficacy of law |
url | https://hrcak.srce.hr/ojs/index.php/pravni-vjesnik/article/view/5162 |
work_keys_str_mv | AT andraskecskes reformingcorporategovernancevialegislationintheunitedstatesthecaseofthesarbanesoxleyact |