2017 Student Research Conference:
30th Annual Student Research Conference

The Sarbanes-Oxley Act of 2002


Nicholas Terreri
Prof. Cathy Poyner and Dr. Trevor Shonhiwa, Faculty Mentors

The Sarbanes Oxley Act was passed in July of 2002 in reaction to the WorldCom and Enron accounting scandals.  The legislation has shaped the accounting profession since it was passed, by altering the way auditors are allowed to engage with their clients. It was designed to protect the investors in public corporations. It accomplished this by establishing the Public Company Accounting Oversight Board (PCAOB) that ensures that the auditors are independent from clients. The accounting curriculum at Truman State University consistently mentions specific sections of the act or the scandals that led to its passing without ever recounting the events chronologically in a single discussion.  The opportunity to learn more about the Sarbanes Oxley Act and the scandals that prompted its passing would be welcomed by the accounting students of Truman State University. 

Keywords: Sarbanes-Oxley, SOX, Accounting, Enron, WordCom, PCAOB, Public Company Accounting Oversight Board

Topic(s):Accounting

Presentation Type: Oral Paper

Session: 106-5
Location: VH 1010
Time: 9:00

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