@Article{10798587.2017.1284411,
AUTHOR = {K. Donald Tham, Asad M. Madni},
TITLE = {Sox Compliance with OEE, Enterprise Modeling and Temporal-ABC},
JOURNAL = {Intelligent Automation \& Soft Computing},
VOLUME = {24},
YEAR = {2018},
NUMBER = {1},
PAGES = {17--26},
URL = {http://www.techscience.com/iasc/v24n1/39736},
ISSN = {2326-005X},
ABSTRACT = {The Sarbanes-Oxley (SOX) Act 2002 resulted from the mounting accounting and corporate scandals in 
the late 1990s and early 2000s. Since the passage of the SOX Act, companies are facing even greater 
challenges to meet raised expectations to provide accurate, visible, and timely information for SOX 
compliance. This research puts forth a systems design framework to achieve a real time, accurate, 
consistently traceable and easily verifiable SOX compliant technology. Our multidisciplinary and 
integrative systems design incorporates Overall Equipment Effectiveness (OEE) to ensure effective 
business performance within a knowledge represented company modeled as Enveloped Activity 
Based Enterprise Model (EABEM) that facilitates Temporal-Activity Based Costing (ABC) so as to 
effectively lead to accurate, traceable and verifiable operational cost transparencies necessary for SOX 
compliance.},
DOI = {10.1080/10798587.2017.1284411}
}