AN INTRODUCTION TO SARBANES‐OXLEY AND ITS IMPACT ON SUPPLY CHAIN MANAGEMENT
概述了萨班斯-奥克斯利法案的起源、重要条款及其对供应链管理的影响，研究结果普遍反驳了该法案的负面报道，并为供应链管理者提供了建议和未来研究方向。
The purpose of this manuscript is to provide readers with an overview of the Sarbanes‐Oxley Act, its origins, important sections, and its impact on Supply Chain Management. Study results generally contradict the negative affects that this important piece of legislation has reportedly had. The authors provide recommendations to supply chain managers and offer suggestions for future research. Finally, this manuscript seeks to educate readers on Sarbanes‐Oxley in order help them better understand how this important Act has impacted the business community.