This guide is in the process of being updated. Please contact the Knowledge Centre if you require the latest resources. 
 
If you are interested in any of the articles or books below please phone the Knowledge Centre on 1800 809 828 or email knowledge@charteredaccountants.com.au. 
 
 
Articles 
 
The trouble with SOX 
Author: DZINKOWSKI Ramona. INTHEBLACK: Vol 76(7) Aug 2006 p44-47 
In year two of the application of Section 404 of the Sarbanes-Oxley Act, the vast majority of US senior finance officers feel the costs outweigh its benefits. 
 
Corporate governance enters a new era: looks beyond regulation, toward strategic enterprise oversight 
Author: DALLAS George;BUKSPAN Neri. Keeping Good Companies: Vol 58(2) Mar 2006 p84-88 
Now that companies are coming to terms with regulatory developments, the governance debate is beginning to shift beyond basic regulatory compliance toward a greater focus on broader enterprise risk and strategic oversight. 
 
The good news about compliance 
Author: RITTENBERG Larry. Keeping Good Companies: Vol 57(10) Nov 2005 p594-598 
This article discusses research findings of the Global Auditing Information Network which focused on the benefits derived from Sarbanes-Oxley compliance efforts, particularly, compliance with Section 404. It looks at the benefits ranged from improvements in the overall control environment to basic accounting control enhancements. Also listed is the top ten overall central improvements 
 
The auditor as gatekeeper for the investing public: Auditor independence and the CLERP reforms - a comparative analysis 
Author: LADAKIS Emma. Company and Securities Law Journal: Vol 23(7) Oct 2005 p416-425 
After recent corporate collapses, the United States, United Kingdom and Australia implemented legislation aimed at audit reform and better protection of the investing public's interests. The author argues in this article that this reform will not be adequate to convert the auditor into a good custodian 
 
Learning from the US 
Author: SHATTER Michael. Charter: Vol 76(8) Sep 2005 p50-52 
Discusses the requirements placed on companies now to focus on and improve their corporate governance and internal controls. Also provided is a list of how to start on this process. 
email the Knowledge Centre for a copy. 
 
Batten down the hatches! U.S accounting scandals and lessons for Australia 
Author: O'CONNELL Brendan;WEBB Laurie. Australian Accounting Review: Issue 36 Vol 15(2) Jul 2005 p52-67 
This paper warns the Australian accounting profession about the threat of fallout similar to that in the US following major accounting scandals. 
 
Australian companies and Sarbanes-Oxley: governance regulation in a parallel universe 
Author: GREY Kent;DALE Luke. Keeping Good Companies: Vol 57(5) Jun 2005 p284-287 
This article notes that all Australian companies should be aware of the increasing trend toward prescriptive corporate governance regulation in the US, and the possibility that Australian regulators will, over time adopt a similar more rigid approach. 
 
The compliance journey. Balancing risk and controls with business improvement 
Author: NANSON Grahame;BURNS Julia. NSW: The Business of Financial Services 10 March 2005, session 6a,16p [065 FIN 2005] 
This paper explains how ongoing compliance with the Sarbanes-Oxley Act can lead to opportunities to drive business value. It describes the benefit which may result from balancing business improvement with risk and controls. 
email the Knowledge Centre for a copy. 
 
The cost of being public in the era of Sarbanes-Oxley 
Author: HARTMAN Thomas. Keeping Good Companies: Vol 56(11) Dec 2004 p652-656 
This article notes that the overall increases in costs associated with corporate governance reform in the US are likely to continue in 2004 
 
Sarbanes-Oxley and the future of accounting 
Author: MCCLELLAND Phillip;STANTON Patricia. Australian Accounting Review: Issue 33 Vol 14(2) Jul 2004 p91-96 
This paper explores the provisions of the Sarbanes-Oxley Act relating to the accounting profession, the reaction of the profession and possible ramifications for public accounting in Australia. 
 
Books 
 
IT control objectives for Sarbanes-Oxley: the importance of IT in the design, implementation and sustainability of internal control over disclosure and financial reporting 
Author: IT GOVERNANCE INSTITUTE. USA: IT Governance Institute, 2004. 
Class No : 103.2 ITG 2004 
 
Internal audit's role in corporate governance: Sarbanes-Oxley compliance 
Author: ROTH James;ESPERSEN Donald. USA: Institute of Internal Auditors Research Foundation, 2003. 
Class No : 501.2 ROT 2003 
 
Essential project investment governance and reporting: preventing project fraud and ensuring Sarbanes-Oxley compliance 
Author: ROLLINS Steven C;LANZA Richard B. USA: J Ross Publishing, 2005. 
Class No : 103.4 ROL 2005 
 
Key controls: the solution for Sarbanes-Oxley internal control compliance 
Author: VORHIES James Brady. USA: IIA Research Foundation, 2004. 
Class No : 103.4 VOR 2004 
 
Changing internal audit practices in the new paradigm: the Sarbanes-Oxley environment 
Author: GRAY Glen L. USA: IIA Research Foundation, 2004. 
Class No : 504 GRA 2004 
 
Auditing and assurance services, an integrated approach, includes coverage of the Sarbanes-Oxley Act and Section 404 audits 
Author: ARENS Alvin a;ELDER Randal J. USA: Prentice Hall, 2006. 
Class No : 500 ARE 2006 
 
How to comply with Sarbanes-Oxley Section 404: assessing the effectiveness of internal control 
Author: RAMOS Michael. USA: John Wiley, 2006. 
Class No : 103.2 RAM 2006 
 
Sarbanes-Oxley guide for finance and information technology professionals 
Author: ANAND Sanjay. USA: John Wiley, 2006. 
Class No : 501.2 ANA 2006 
 
International corporate governance after Sarbanes Oxley 
Author: ALI Paul;GREGORIOU Greg N. USA: John Wiley, 2006. 
Class No : 333.02 ALI 2006 
 
Accounts payable and Sarbanes-Oxley: strengthening your internal controls 
Author: SCHAEFFER Mary S. USA: John Wiley, 2006. 
Class No : 139.1 SCH 2006 
 
The Sarbanes-Oxley section 404 implementation toolkit: practice aid for managers and auditors 
Author: RAMOS Michael. USA: John Wiley, 2005. 
Class No : 501.2 RAM 2005 
 
Sarbanes-Oxley and the board of directors: techniques and best practices for corporate governance 
Author: GREEN Scott. USA: John Wiley, 2005. 
Class No : 501.2 GRE 2005 
 
Guide to nonprofit corporate governance in the wake of Sarbanes-Oxley 
Author: ABA COORDINATING COMMITTEE ON NON PROFIT GOVERNANCE. USA: American Bar Association, 2005. 
Class No : 333.02 ABA 2005 
 
 
Last updated: 6 May 2008