在美国,《2002年萨班斯-奥克斯利法案》已促使大多数上市公司将高管的绩效奖金推迟一年左右发放,略微有助于减少“短期主义”。
In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce "short-termism".
能源公司安然卷进诈骗漩涡后倒闭,国会于2002年通过了萨班斯·奥克斯利法案,和其他一系列措施,共同保护检举揭发者不受报复的伤害。
After Enron, an energy firm, collapsed in a flurry of fraud, Congress passed the Sarbanes-Oxley act in 2002 which, among other things, protected whistle-blowers from retaliation.
内部控制审计是2002年美国萨班·斯法颁布后,陆续在世界各国实施的新审计内容。
Internal control audit is the new audit content around the world since the issuance of American SOX Act in 2002.
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