Will Sarbanes-Oxley be effective? : [an honors thesis] (HONRS 499)

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dc.contributor.advisor Lindberg, Laurie K. en_US
dc.contributor.author Shepherdson, Tricia en_US
dc.date.accessioned 2011-06-06T19:23:14Z
dc.date.available 2011-06-06T19:23:14Z
dc.date.created 2003 en_US
dc.date.issued 2003
dc.identifier.other A-280 en_US
dc.identifier.uri http://cardinalscholar.bsu.edu/handle/handle/192492
dc.description.abstract In response to all of the recent accounting failures, Congress passed the SarbanesOxley Act. Its objective is to prevent the same types of accounting failures and fraudulent activity from occurring in the future. However, the effectiveness of SarbanesOxley is largely uncertain. In my opinion, it will not be very effective. Penalties to deter corporate fraud existed prior to the legislation, and they have not worked very well. Studies conducted by the United States Bureau of Justice confirm this. One of SarbanesOxley's main approaches to correcting the problem of corporate fraud is to increase the existing penalties. HealthSouth, the first firm to be charged under Sarbanes-Oxley, proves that the increase in penalties will not serve as an effective deterrent for corporate crime. In order to support this conclusion, I give a brief analysis of the major provisions of Sarbanes-Oxley and then discuss a couple of the major accounting failures that have recently occurred. In addition, statistics on fraud crime and the success rates of parole are also included.
dc.description.sponsorship Honors College
dc.format.extent 26 leaves : ill. ; 30 cm. en_US
dc.source Virtual Press en_US
dc.subject.lcsh English. en_US
dc.subject.lcsh Ball State University. Honors College -- Theses (B.?.) -- 2003. en_US
dc.title Will Sarbanes-Oxley be effective? : [an honors thesis] (HONRS 499) en_US
dc.type Undergraduate senior honors thesis.
dc.description.degree Thesis (B.?.)
dc.identifier.cardcat-url http://liblink.bsu.edu/catkey/1257193 en_US

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  • Undergraduate Honors Theses [5928]
    Honors theses submitted to the Honors College by Ball State University undergraduate students in partial fulfillment of degree requirements.

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