SOX Help. 1393

  • Hi, I am currently studying in England and am looking to write a paper on the difference between a US Sox (legal) approach and a UK Combined Code (regulations) approach to corporate governance.
    Are there any major issues I should begin with?
    Does anyone feel that one is better than the other?
    Thanks, Terence

  • Hi Terence,
    A good article addresses your question. The article, ‘How UK and US Differ on Corporate Governance’ by Michelle Perry. It may be found in Finance Week, July 13, 2005.
    The two page article provides a high level summary and compares/contrasts corporate governance in the US and UK. It also contains a table summary noting the key differences between Turnbull and SOX.
    You might also check out the web sites for the Big-4 since they all have significant international clients and have published a number of good resources that addresses corporate governance in EU.
    Hope this helps,

  • Thank you for the pointers, I got hold of a copy of the Perry article, but without the table. However the article looks very useful for what I am doing.
    Many thanks

  • ok; glad that you found the article useful. The table is quite small small and high level, so if you found the article, that is the majority of it.

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