{"id":"https://openalex.org/W230020749","doi":null,"title":"What is Sarbanes-Oxley?","display_name":"What is Sarbanes-Oxley?","publication_year":2003,"publication_date":"2003-11-20","ids":{"openalex":"https://openalex.org/W230020749","mag":"230020749"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-012794333","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=012794333&amp;sequence=000001&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5012090412","display_name":"Guy P. Lander","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Guy P. Lander","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5012090412"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":13.4248,"has_fulltext":false,"cited_by_count":44,"citation_normalized_percentile":{"value":0.98127247,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8407999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8407999873161316,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14154","display_name":"finance, banking, and market dynamics","score":0.029400000348687172,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.024700000882148743,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":1.0},{"id":"https://openalex.org/keywords/sox-compliance","display_name":"SOX compliance","score":0.8999999761581421},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7829999923706055},{"id":"https://openalex.org/keywords/section-302","display_name":"Section 302","score":0.8410000205039978},{"id":"https://openalex.org/keywords/section-404","display_name":"Section 404","score":0.9940000176429749},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.6129999756813049},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.47699999809265137},{"id":"https://openalex.org/keywords/sanctions-for-non-compliance","display_name":"sanctions for non-compliance","score":0.7710000276565552},{"id":"https://openalex.org/keywords/control-systems","display_name":"control systems","score":0.3959999978542328}],"concepts":[{"id":"https://openalex.org/C2779815580","wikidata":"https://www.wikidata.org/wiki/Q856418","display_name":"Sarbanes\u2013Oxley Act","level":3,"score":0.8174872398376465},{"id":"https://openalex.org/C2780409804","wikidata":"https://www.wikidata.org/wiki/Q621701","display_name":"Apprehension","level":2,"score":0.6597011089324951},{"id":"https://openalex.org/C2781140086","wikidata":"https://www.wikidata.org/wiki/Q557945","display_name":"Confusion","level":2,"score":0.6452100872993469},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.6183058619499207},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5269539952278137},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5250025987625122},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.4617491066455841},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.39340871572494507},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.35347551107406616},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.34364476799964905},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2193218171596527},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1862860918045044},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1737855076789856},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.06880292296409607},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C180747234","wikidata":"https://www.wikidata.org/wiki/Q23373","display_name":"Cognitive psychology","level":1,"score":0.0},{"id":"https://openalex.org/C11171543","wikidata":"https://www.wikidata.org/wiki/Q41630","display_name":"Psychoanalysis","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-012794333","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=012794333&amp;sequence=000001&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:230020749","doi":null,"is_oa":false,"landing_page_url":"https://openlibrary.org/books/OL9255195M/What_is_Sarbanes-Oxley","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2774629048","https://openalex.org/W1501694645","https://openalex.org/W11828329","https://openalex.org/W2904475392","https://openalex.org/W2027647702","https://openalex.org/W2904195270","https://openalex.org/W632097539","https://openalex.org/W2461687670","https://openalex.org/W2986153418","https://openalex.org/W1526808985"],"abstract_inverted_index":{"Everything":[0],"corporate":[1,22],"employees":[2,48],"must":[3,52],"know":[4,53],"to":[5,56,79,125],"understand--and":[6],"comply":[7],"with--the":[8],"Sarbanes-Oxley":[9,26],"ActNo":[10],"law":[11,69],"in":[12,21],"recent":[13],"memory":[14],"has":[15],"caused":[16],"more":[17],"confusion":[18],"and":[19,54,61,74,100,108,115,123],"apprehension":[20],"America":[23],"than":[24],"the":[25,38,45,65,68],"Act":[27],"(SOA).":[28],"What":[29,81],"Is":[30,82],"Sarbanes-Oxley?":[31],"is":[32],"a":[33,95],"concise,":[34],"comprehensive":[35],"overview":[36],"of":[37,44,67,72],"act,":[39],"filled":[40],"with":[41],"plain-English":[42],"explanations":[43],"vital":[46,77],"details":[47],"at":[49],"every":[50],"level":[51],"understand":[55],"help":[57],"their":[58],"firms":[59],"achieve":[60],"maintain":[62],"SOA":[63,103,128],"compliance.Summarizing":[64],"text":[66],"for":[70,92,118],"ease":[71],"understanding":[73],"reference,":[75],"this":[76],"addition":[78],"McGraw-Hill's":[80],".":[83,84,85],"?":[86],"series":[87],"provides":[88],"readers":[89],"with:":[90],"Guidelines":[91],"ensuring":[93],"that":[94],"company's":[96],"policies,":[97],"procedures,":[98],"systems,":[99],"controls":[101],"are":[102],"compliant":[104],"Management":[105],"certification":[106],"responsibilities":[107],"noncompliance":[109],"penalties--under":[110],"hot-button":[111],"Sections":[112],"302,":[113],"404,":[114],"906":[116],"Techniques":[117],"modifying":[119],"existing":[120],"control":[121],"systems":[122],"programs":[124],"meet":[126],"new":[127],"specifications":[129]},"counts_by_year":[{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
