Honors Theses

Date of Award

2013

Document Type

Undergraduate Thesis

Department

Accountancy

First Advisor

John Czarnetzky

Relational Format

Dissertation/Thesis

Abstract

The purpose of this research and thesis is to explore the intended and unintended consequences of the Sarbanes-Oxley Act of 2002. The Act arose from a series of financial scandals including those that happened at Enron and WorldCom. The Act is one of the most wide-sweeping pieces of financial legislation in the country’s history, and it has drastically changed the way that publicly traded companies and their auditors conduct their business. A significant challenge to the Act was heard by the United States Supreme Court, and the Court held a portion of the Act to be in violation of the United States Constitution but allowed the remainder to stand. Ill

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