Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most...Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most non-audit services for the public company they audit. However, certain tax services are not prohibited and the board can, on a case-by-case basis, give permission to a firm to perform otherwise prohibited services. Still, any展开更多
If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication o...If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication of the act is that if you are a U.S. company, your Chinese based accountants, whether local or foreign, must be registered with the U.S. authorities. Here, we provide a detailed explanation of the act and its implications.展开更多
The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Purchase Orders Creation Process based on Artificial Intelligence and Theory of Argument...The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Purchase Orders Creation Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques. This proposed model directly contributes to both scientific research artificial intelligent area and business practices. From business perspective it empowers the use of artificial intelligent models and techniques to drive decision making processes over financial statements. From scientific and research area the impact is based on the combination of 1) an Information Seeking Dialog Protocol in which a requestor agent inquires the business case, 2) a Facts Valuation based Protocol in which the previously gathered facts are analyzed, 3) the already incorporated initial knowledge of a human expert via initial beliefs, 4) the Intra-Agent Decision Making Protocol based on deductive argumentation and 5) the semi automated Dynamic Knowledge Learning Protocol. Last but not least the suggested way of integration of this proposed model in a higher level multiagent intelligent system in which a Joint Deliberative Dialog Protocol and an Inter-Agent Decision Deductive Argumentation Making Protocol are described.展开更多
文摘Auditor independence In addition to the establishment of an independent institution overseeing public accounting firms, the act enforces auditor's independence. Registered firms are prohibited from performing most non-audit services for the public company they audit. However, certain tax services are not prohibited and the board can, on a case-by-case basis, give permission to a firm to perform otherwise prohibited services. Still, any
文摘If you are running a listed U.S. company in China, you need to take account of U.S. legislation as well as the Chinese variety, notably the new Sarbanes-Oxley Act on corporate gover- nance. One important implication of the act is that if you are a U.S. company, your Chinese based accountants, whether local or foreign, must be registered with the U.S. authorities. Here, we provide a detailed explanation of the act and its implications.
文摘The objective of this work is to define a decision support system over SOX (Sarbanes-Oxley Act) compatibility and quality of the Purchase Orders Creation Process based on Artificial Intelligence and Theory of Argumentation knowledge and techniques. This proposed model directly contributes to both scientific research artificial intelligent area and business practices. From business perspective it empowers the use of artificial intelligent models and techniques to drive decision making processes over financial statements. From scientific and research area the impact is based on the combination of 1) an Information Seeking Dialog Protocol in which a requestor agent inquires the business case, 2) a Facts Valuation based Protocol in which the previously gathered facts are analyzed, 3) the already incorporated initial knowledge of a human expert via initial beliefs, 4) the Intra-Agent Decision Making Protocol based on deductive argumentation and 5) the semi automated Dynamic Knowledge Learning Protocol. Last but not least the suggested way of integration of this proposed model in a higher level multiagent intelligent system in which a Joint Deliberative Dialog Protocol and an Inter-Agent Decision Deductive Argumentation Making Protocol are described.
