INTÉGRITÉ, RESPONSABILITÉ ET CONFIANCE SUR LES MARCHÉS FINANCIERS: OÙ EN SOMMES-NOUS CINQ ANS APRÈS SARBANES-OXLEY? SOX en australie Paul Latimer, Monash University, Melbourne, Australia
President George W. Bush shakes hands with Congressman Mike Oxley during the signing of the ceremony of the Sarbanes-Oxley Act in the East Room, 30 July The President said: "This new law sends very clear messages that all concerned must heed. This law says to every dishonest corporate leader: you will be exposed and punished; the era of low standards and false profits is over; no boardroom in America is above or beyond the law.
1.4 SOX in Australia Securities markets in Australia Loi sur les valuers mobilières Securities Act Securities Commissions
2. Co-regulation Commission/Stock exchanges
4. SOX in Australia 4.1 Ramsay Report on Auditor Independence 4.2 Collapse of HIH Insurance – losses of $5.3 billion directors jailed for stock market fraud recommendations on corporate governance, reporting, regulation 4.3 CLERP9 Corporate Law Economic Reform Program 9 th report
4.4 ASX Principles of Corporate Governance (2007) Effective corporate governance structures encourage companies to create value, through entrepreneurialism, innovation, development and exploration, and provide accountability and control systems commensurate with the risks involved.
Quebec government embraces Australian Rio Tinto's takeover of Montreal-based Alcan La nouvelle entité « Rio Tinto Alcan » aura son siège social à Montréal. Toutes les activités et les divisions de Rio Tinto Alcan (y compris toutes les activités de Rio Tinto liées à l'aluminium) relèveront du siège social de Montréal. De même, le transfert de l'Australie vers le Québec des activités du groupe d'exploitation de l'aluminium au niveau mondial permettra de renforcer le rôle stratégique de ce siège social, ce qui rassure le gouvernement quant au respect de la convention de continuité. Rio Tinto listed on ASX, London and NYSE