Date of Defense
Jerry Kreuze, Accountancy
Sheldon Langsam, Accountancy
Miriam Coleman, Business Information Systems
auditor independence, financial disclosure, fraud, accountability
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.
Law, Amber K., "The Sarbanes-Oxley Act of 2002: A Look at its Influence on the Auditing Profession" (2003). Honors Theses. 7.
Honors Thesis-Campus Only