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The Sarbanes-Oxley Act: En fallstudie hur förtroende skapas på Meritor HVS AB
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
Örebro University, Department of Business, Economics, Statistics and Informatics.
2007 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

At the beginning of this millennium several business scandals were revealed. Enron, WorldCom and Adelphia are examples of companies that where involved in accounting regularities and frauds. To rebuild the trust of the public companies Congress founded a law; the Sarbanes & Oxley act which was admitted in the summer of 2002. The law increases transparency and control over the companies. Sarbanes & Oxley act does not only apply on American companies. It reaches far beyond the borders and applies to all companies and daughter companies that have shares for sale on the American market. The purpose of this study is to describe and analyse our empirical findings how the Sarbanes and Oxley act affects a company’s trust. The authors has delimited the study to section 302 and 404 and will focus on interaction, communication and technology in the analyse chapter with a theoretical starting point of trust. The study is a case study on Meritor HVS AB. Meritor supply the Volvo group with driven and none-driven axels for heavy vehicles such as trucks and busses and is owned by an American group. In the chapter of analyse the authors find that Meritor has connected the law with personal motivation goals and that the expectations is met with an increase of work descriptions that allow Meritor to control the employees and secure that there job is reliable and accurate done. That, according to the theory, will have a positive effect on trust. In the technology system Meritor has administrative difficulties. The company is used to give their employees large authority, something of which Sarbanes & Oxley act does not approve. The system could therefore have a negative effect on the trust creation. The conclusion is that Meritor has realized that employees operational directions reduce the risk for faultinesses in the accountings and actively works to make them understand the importance of the law are the foundation of company trust. Another conclusion the authors draw is that all documentation and traceability the system brings will have a positive effect on trust as well.

Place, publisher, year, edition, pages
2007. , p. 45
Keyword [sv]
Sarbanes-Oxley Act
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-1905ISRN: ORU-ESI/FEK-C--08/0008--SEOAI: oai:DiVA.org:oru-1905DiVA, id: diva2:135630
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samhälle/juridik
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Available from: 2008-03-07 Created: 2008-03-07 Last updated: 2017-10-18

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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