purpose: this paper addresses whether and how the sarbanes-oxley act of 2002(sox) affects shareholder wealth (firm value) by focusing on the trade-off between improved corporate governance leading to a lower cost of capital and increased managerial compliance costs of regulations. design/methodology: we use an analytical model of solving the management utility maximization function and the chan...

Industry governance, risk, and compliance (GRC) solutions stand to gain from various analyses offered by formal compliance checking approaches. Such adoption is made difficult by the fact that most formal approaches assume that a mapping between concepts of regulations and models of operational specifics exists. Industry solutions offer tagging mechanisms to map regulations to operational speci...

1 Project Overview The complexity and diversity of government regulations make understanding the regulations a non-trivial task. One of the issues is the existence of multiple sources of regulations and interpretive guides; the latter are often independent of governing bodies. In this work, we describe a research prototype system that combines text mining and knowledge management techniques to ...

Security compliance has now become a major information systems management problem thanks to government regulations. Organizations are now developing methodologies and tools to assess compliance of Information Systems (IS) security. The research outlined in this paper is part of a longitudinal action research study which aims to help inform and improve security within Whole of Government (WoG). ...

Since 1995, the Federal government has worked to recover funds lost through fraudulent healthcare reimbursement. In response, healthcare providers have implemented compliance programs designed to ensure compliance with all state and Federal laws and regulations. This paper positions healthcare corporate compliance programs within a marketing framework using extant marketing literature.

1 Abstract The REGNET Project aims to develop a formal information infrastructure for regulatory information management and compliance assistance. This paper discusses three components of current research and development efforts. The first is a document repository containing federal and state regulations and supplemental documents. This repository includes a suite of concept hierarchies that en...

This rule makes editorial and substantive changes in the "confidentiality of Alcohol and Drug Abuse Patient Records" regulations. These changes are an outgrowth of the Department's commitment to make its regulations more understandable and less burdensome. The Final Rule clarifies and shortens the regulations and eases the burden of compliance.