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Journal of law and social sciences of the Law Faculty of University J.J. Strossmayer in Osijek = Zeitschrift für Rechts-und Sozialwissenschaften der Fakultät für Rehtswissenschaften der Universität J.J. Strossmayer in Osijek = Journal des sciences juridiq, Vol. 33 No. 3-4, 2017.

Professional paper

https://doi.org/10.25234/pv/5162

REFORMING CORPORATE GOVERNANCE VIA LEGISLATION IN THE UNITED STATES – THE CASE OF THE SARBANES-OXLEY ACT

András Kecskés ; Department of Business and Commercial Law, Faculty of Law, University of Pécs, Pécs, Hungary

Full text: english pdf 202 Kb

page 179-195

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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.

Keywords

Sarbanes-Oxley Act; optimal-legislation; law-making; efficiency of law; efficacy of law

Hrčak ID:

191776

URI

https://hrcak.srce.hr/191776

Publication date:

30.12.2017.

Article data in other languages: croatian

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