REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT
REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT
Author(s): András KecskésSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Pravni fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku
Keywords: Sarbanes-Oxley Act; optimal-legislation; lawmaking; efficiency of law; efficacy of law;
Summary/Abstract: 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.
- Issue Year: 33/2017
- Issue No: 3-4
- Page Range: 179-195
- Page Count: 17
- Language: English
