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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Main Author: András Kecskés
Format: Article
Language:English
Published: Josip Juraj Strossmayer University of Osijek, Faculty of Law 2017-12-01
Series:Pravni Vjesnik
Subjects:
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
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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.
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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