Date of Defense

Spring 4-22-2003

Department

Accountancy

First Advisor

Jerry Kreuze, Accountancy

Second Advisor

Sheldon Langsam, Accountancy

Third Advisor

Miriam Coleman, Business Information Systems

Abstract

The changes required by the Sarbanes-Oxley Act will impact the auditing profession. Some of these changes will benefit the profession, others will not. The intended effect of the Act is to benefit financial statement users. Whether or not the Act is able to accomplish this goal remains to be seen. The accounting profession has been under much scrutiny in the wake of a recent series of accounting scandals and high profile corporate bankruptcies. After the failure of the giant Enron and other corporations, the government proposed the Sarbanes-Oxley Act of 2002 to curb discreditable acts. Many people feel the need for this act is partly due to the failure of the accounting profession to regulate itself.

Access Setting

Honors Thesis-Campus Only

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