Sarbanes-Oxley and the Provision of Non-Audit Transaction Tax Services : A Comparative Assessment of US, French, Australian and Japanese Rules

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概要

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• The Sarbanes-Oxley Act of 2002 is US legislation that mandates wide-ranging reforms in the public company financial reporting process. The central concern is with auditor independence. Similar legislation has been enacted in France, Australia and Japan. This paper pays specific attention to the provision of nonaudit transaction tax services by the auditor as an example of the US approach. The US approach is contrasted with that of France, Australia and Japan. France and Japan represent extreme positions. The paper considers whether difference in approach to auditor independence will prompt US regulators to exercise extra-territorial regulatory powers over foreign accounting firms that audit firms listing on US exchanges.

• 関西大学の論文

著者

• Ainsworth Richard

  Taxation At Boston University School Of Law

• Akioka Hiroki

  Macroeconomics At Kansai University

関連論文

• Taxing Services under the EU VAT and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles
• Sarbanes-Oxley and the Provision of Non-Audit Transaction Tax Services : A Comparative Assessment of US, French, Australian and Japanese Rules

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