Sarbanes-Oxley, the Perceived Fairness of New Penalties Under Sarbanes Oxley

Location

CSU 253

Start Date

24-4-2006 8:45 AM

End Date

24-4-2006 10:15 AM

Student's Major

Accounting and Business Law

Student's College

Business

Mentor's Name

Tom Olach

Mentor's Department

Accounting and Business Law

Mentor's College

Business

Description

This research project evaluates the perceived fairness of the new penalties under the Sarbanes Oxley (SOX) Act signed on July 30, 2002. All companies registered with the Securities and Exchange Commission are subject to these new penalties. To measure the perceived fairness of the new penalties, surveys will be administered to 100 undergraduate accounting students enrolled in accounting principles classes. The results of this research will help accounting regulators determine if penalties are too harsh under the new Act. If so, accounting regulators may want to choose an alternative remedy to mitigate fraudulent financial reporting.

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Apr 24th, 8:45 AM Apr 24th, 10:15 AM

Sarbanes-Oxley, the Perceived Fairness of New Penalties Under Sarbanes Oxley

CSU 253

This research project evaluates the perceived fairness of the new penalties under the Sarbanes Oxley (SOX) Act signed on July 30, 2002. All companies registered with the Securities and Exchange Commission are subject to these new penalties. To measure the perceived fairness of the new penalties, surveys will be administered to 100 undergraduate accounting students enrolled in accounting principles classes. The results of this research will help accounting regulators determine if penalties are too harsh under the new Act. If so, accounting regulators may want to choose an alternative remedy to mitigate fraudulent financial reporting.

Recommended Citation

Milbrett, Ross. "Sarbanes-Oxley, the Perceived Fairness of New Penalties Under Sarbanes Oxley." Undergraduate Research Symposium, Mankato, MN, April 24, 2006.
https://cornerstone.lib.mnsu.edu/urs/2006/oral-session-B/4