论美国金融监管法律的域外适用——从SEC起诉德勤上海谈起被引量：3

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摘要事情的缘起2012年5月9日美国证券交易委员会(Securities and Exchange Commission,缩写:SEC)发布公告,起诉总部位于上海的德勤华永会计师事务所(以下简称"德勤上海")未能按照美国萨班斯.奥克斯利法案(Sarbanes-Oxley Act)规定,向前者递交审计工作底稿,而这些文件与SEC正在调查的在美上市中国东南融通公司涉嫌财务造假的案件高度相关。萨班斯.奥克斯利法案是美国在2001年美国安然。

作者朱绵茂

机构地区海南政法大学职业学院

出处《浙江金融》北大核心 2012年第8期36-39,共4页 Zhejiang Finance

关键词信息披露监管忠诚义务注意义务证券市场审计委员会管理层索克斯法案证券监管 SEC 上海

分类号 F83 [经济管理—金融学]

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