Which of the Following Is Not a Part of the Sarbanes-Oxley

question 20

Multiple Choice

Which of the following is not a part of the Sarbanes-Oxley Act of 2002?

• A) The establishment of a Public Company Accounting Oversight Board (PCAOB) to supervise accounting firms and thus insure that audits are independent and controlled for quality.
• B) Increased penalties for white-collar crime and obstruction of official investigations.
• C) Requires a CEO and CFO to certify that periodic financial statements and disclosure of the firm are accurate.
• D) Requires investment banks to make public their analysts' recommendations.

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Definitions:

Relationship Conflict

A type of conflict that arises from interpersonal incompatibilities, including differences in personalities, values, or preferences, often leading to tension or emotional disputes.

Conflict Process Model

A framework that outlines the sequence of events and factors that lead to the development, escalation, and resolution of a conflict.

Conflict Outcomes

The consequences or results of a conflict, which can include resolution, escalation, or continuing stalemate, affecting relationships, productivity, and work environment.

Sources of Conflict

The origins or reasons behind disagreements or disputes between parties, which can vary from personal differences to resource scarcity.