[Corporate social responsibility and ethical decision making: the impact on budgetary reporting]

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CHAPTER 2: LITERATURE REVIEW

Considering the kind of research study undertaken for consideration, a standard or benchmark, in terms of theory or law needs to be adopted, which could actually make way for the purpose of fully understanding the hybrid impact of corporate social responsibility and ethical decision making upon our dependant variable 'budgetary reporting'.

The Sarbanes-Oxley Act

To understand and comprehend the kind of laws that have been framed by higher authorities and regulatory bodies running under the head of the government, we have taken up the Sarbanes-Oxley Act, established in ...