• BEHAVIORAL RESEARCH IN ACCOUNTING Volume 20, Number 2, 2008 pp. 89–110
    The Effects of Moral Reasoning on Financial Reporting Decisions in a Post Sarbanes-Oxley Environment James J. Maroney Northeastern University Roselie E. McDevitt Fairfield University ABSTRACT: Our study examines whether the certification requirements under Section 302 of the Sarbanes-Oxley Act of 2002...
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  • The Sarbanese Oxley Act 2002
    Kuala Lumpur Stock Exchange. The Bursa Malaysia is an exchange holding company which was agreed under Section 15 of the Capital Markets and Services Act 2007. The company runs a fully combined exchange, proposing the complete series of exchange-related services. This includes trading, clearance, settlement...
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  • Positive & Negative Affects That Sarbanes Oxley
    negative affects that Sarbanes Oxley has on publicly traded corporations, the accounting professions, and financial statement users. I will use different resources in order to discuss these two sides and concentrate more in the actual Sarbanes-Oxley Act of 2002. Sarbanes-Oxley was created to improve...
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  • Sarbanes Oxley Act
    The Sarbanes-Oxley Act, named after Senator Paul Sarbanes and Representative Michael G. Oxley, was signed into the U.S. law on July 30, 2002. The law was signed by President Bush to put forth the necessary efforts “to protect the investing public from officers of corporations and auditing firms who fraudulently...
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  • Acc403 Assign 1-Sarbanes Oxley
    Sarbanes-Oxley Act Student Name Professor Name ACC 403 – Auditing 8/19/2012 Sarbanes-Oxley Act The Effectiveness of Regulations. There used to be a time in the United States when there were no regulations in place to protect the public from corporate greed and deceit. Publically traded companies...
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  • Sarbanes-Oxley Act
    WHY THE SARBANES-OXLEY ACT CAN'T LEGISLATE MORALITY ALONE Assignment #1 Sarbanes-Oxley Act of 2002 Andrew Guarino Strayer University Abstract This paper examines the fundamental issue with Sarbanes-Oxley is how do you legislate morality. This paper will also focus on and describe the final regulation...
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  • Sarbanes Oxley - Effective Governance
    Sarbanes-Oxley: Effective Governance? Introduction On December 2, 2001, less than a month after it admitted accounting errors that inflated earnings by almost $600 million since 1994, the Houston-based energy trading company, Enron Corporation, filed for bankruptcy protection. With $62...
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  • Generally Accepted Auditing Standards
    Accepted Auditing Standards and what they imply, how the standards apply to financial, operational, and compliance audits, and how the Sarbanes-Oxley Act of 2002 and the Public Companies Accounting Oversight Board (PCAOB) effect audits on publicly traded companies. In discussing these things one will...
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  • Sarbanes-Oxley Act
    English 135 Instructor: Fawn-Bragg David Ross 15 February 06 Sarbanes-Oxley Act The "Sarbanes-Oxley Act" is a comprehensive corporate reform package that was signed into the US law on July 30, 2002. The passage of the Act has been heralded by some as a historic occasion—calling it the most significant...
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  • Effect of Matherial Weaknesses on Stock Exchange Market
    EFFECTS OF MATERIAL WEAKNESS ON STOCK EXCHANGE MARKET The impact of Sarbanes Oxley Act in companies’ share price Ronnie Damonte Month Year School of Business Administration TABLE OF CONTENTS: 1. INTRODUCTION 3 1.1 Background Information. 3 1.2 Objectives of the Research. 3 1.2 Research...
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  • Enron the Open Secret
    The first concern is associated with Special Purpose Entities (SPE). It is required that an SPE should be consolidated with the corporation’s financial statements (Jickling, 2004); however, the over reliance on the SPE made the company heavily indebted. Therefore the company was forced to form a partnership...
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  • Enron Fraud Paper
    Sarbanes-Oxley i The Sarbanes-Oxley Act of 2002 This paper is a deeper look into The Sarbanes-Oxley of 2002. SOX is often covered quickly in many classes, being summarized as simply putting...
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  • The Profession of Auditing
    logical manner for the purpose of providing financial information for decision making (Arens, Elder, & Beasley, 2010 p.6). Accounting uses financial statements such as the balance sheet, income statement, and the statement of cash flows to record the financial information. Auditing involves evaluating...
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  • Corporate Governance – the Role of the Audit Committee
    Box 5520, Normal, IL, USA 61790-5520; Telephone: (309) 438-7166; Fax: (309) 438-8431; E-mail: lindberg@ilstu.edu. The Katie School of Insurance & Financial Services at Illinois State University, whose support is gratefully acknowledged, funded this research. The author is also grateful for work performed...
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  • Nothing
    The Financial Impact of the Sarbanes-Oxley Act on Small vs. Large US Public Companies Stephen Primack Senior Honors Thesis Spring 2012 Economics Department University of California, Berkeley Thesis Advisor: Professor Konstantin Magin Abstract: In the early 2000’s there were several large-scale...
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  • corporate and business law
    summary ................................................................................................................................. 3 The Sarbanes Oxley act: a compliance plan ............................................................................................ 4 Overview: ..................
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  • Sarbanes Oxley
    The SarbanesOxley Act of 2002 (Pub.L. 107–204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and more commonly calledSarbanes–Oxley...
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  • Solutions to Sarbanes-Oxley
    Harmful to Foreign Issuers & Small Firms | Should it be repealed? | | Nick Stripe | 8/1/2011 | | Introduction The Sarbanes-Oxley Act of 2002 (SOX) was enacted to instill investor confidence by increasing corporate accountability and strengthening corporate internal control; however...
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  • Sarbanes-Oxley Problem
    speaks to Sarbanes-Oxley Act of 2002, more specifically; major provisions of the Act, pro's and con's, and ethical considerations. The Sarbanes-Oxley Act of 2002 was signed into act on July 30th 2002. This act followed an overriding majority vote by both chambers of the U.S. Congress. The Act calls for...
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  • Effect of Unethical Behavior Article Analysis
    Effect of Unethical Behavior Article Analysis Beatrice Arnold ACC/291 February 4, 2013 James Covert Unethical Practices and Behavior The business environment can be a cause for unethical practices and behavior in accounting. An example of this can be management instructing an employee to record...
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