Reporting on internal control in the UK and US: Insights from the Turnbull and Sabarnes-Oxley consultations

This report reviews the two different approaches to internal control reporting in the US and UK, before contrasting the responses of respondents to the Sarbanes-Oxley section 404 consultation and the Turnbull review consultation in 2004/5. These contrasting views provide a novel insight into the role of consultation in regulatory change in two important regimes.

Published:
1 January 2008
Researchers:
Laura F. Spira
Catherine Gowthorpe
ISBN:
978-1-904574-31-6
EAN:
9781904574316

Free digital publication

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Topics

  • Research
  • Corporate Governance

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