Under the Emergency Escrow Provisions Created by the Sarbanes-Oxley Act

question 70

Multiple Choice

Under the emergency escrow provisions created by the Sarbanes-Oxley Act

• A) the SEC may require corporate payouts into a government-controlled emergency escrow fund after the SEC investigation has uncovered wrongdoing by the corporation.
• B) the SEC may require corporate payouts into a government-controlled emergency escrow fund during its investigation and before the SEC has uncovered wrongdoing by the corporation.
• C) the PCAOB may require corporate payouts into a government-controlled emergency escrow fund after the PCAOB investigation has uncovered wrongdoing by the corporation.
• D) the PCAOB may require corporate payouts into a government-controlled emergency escrow fund during its investigation and before the PCAOB has uncovered wrongdoing by the corporation.

---

Definitions:

Punishing Contingency

An approach in management or behavioral psychology where negative consequences are applied to reduce or eliminate undesirable behavior.

Operant Conditioning

A training technique where the vigor of a conduct is adjusted by the use of reinforcements or sanctions.

Classical

Relating to traditional concepts, styles, or methods that have been established over a long period.

Organizational Behavior

The study of how individuals and groups act within the constructs of an organization, and the impact these behaviors have on organizational functioning.