Paperback Edition
Paperback
235 pages
$25.95
Choose vendor to order paperback edition
BrownWalker Press
Amazon.com
Barnes & Noble
Harvard Book Store
Return policy
PDF eBook
Entire PDF eBook
691k
$12
Get instant access to an entire eBook
Buy PDF Password
Download Complete PDF
eBook editions
The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements
by Debra L. De Vay
Paperback
eBook PDF | Publisher: | Dissertation |
| Pub date: | 2006 |
| Pages: | 235 |
| ISBN-10: | 1581123183 |
| ISBN-13: | 9781581123180 |
| Categories: | Business Business & Economics Business & Economics |
Abstract
The collapse of Enron, WorldCom, and other large corporations in 2001 and 2002 motivated Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). The purpose of this legislation was to restore investor confidence in the United States stock markets, and to prevent and detect fraud in financial statements as well. This dissertation examines the effectiveness of SOX for the latter purpose of preventing and detecting fraud, using statistical enforcement data presented by the Securities and Exchange Commission, and financial statement restatement numbers published by the Huron Corporation. The two methodologies utilized to analyze the data were the unpaired t test and the chi square test. Surveys were also emailed to executives and certified public accountants across the country to extract opinions as to the effectiveness of SOX. The statistical analysis results displayed that in 61% to 65% of the data sets, the numbers prior to the enactment of SOX were no different than the numbers subsequent to the enactment of SOX. The majority of the survey respondents feel that the benefits of SOX are not worth the costs, it is not effective in the prevention and detection of fraud in financial statements, and that it should be modified, but not eliminated entirely. While some sentiment exists that SOX is salvageable if revisions are executed, both the quantitative and qualitative analyses indicate support of the null hypothesis, that SOX is not effective in the prevention and detection of fraud in financial statements.
Paperback Edition
Paperback
235 pages
$25.95
Choose vendor to order paperback edition
BrownWalker Press
Amazon.com
Barnes & Noble
Harvard Book Store
Return policy
PDF eBook
Entire PDF eBook
691k
$12
Get instant access to an entire eBook
Buy PDF Password
Download Complete PDF
eBook editions
Share this book
Relevant events
NOV
6
2025 Kamdhenu Gau Krishi Mahotasv
The Kamdhenu Gau Krishi Mahotasv(KGKM) is one-of-a-kind event dedicated to showcasing diversity of indian indigenous cow breeds and promoting sustainable agriculture practices. Organized by International Federation of Indi...
2025 Kamdhenu Gau Krishi Mahotasv
The Kamdhenu Gau Krishi Mahotasv(KGKM) is one-of-a-kind event dedicated to showcasing diversity of indian indigenous cow breeds and promoting susta...
2025 Kamdhenu Gau Krishi Mahotasv
The Kamdhenu Gau Krishi Mahotasv(KGKM) is one-of-a-kind event dedicated t...
2025 Kamdhenu Gau Krishi Mahotasv
The Kamdhenu Gau Krishi Mahotasv(KGKM) is one-of...
06 - 09 Nov 2025
Gurugram, India
NOV
7
ICRBME
10th International Conference on Research in Business, Management and Economics
A must-attend conference in the fields of management, business, and economics – ICRBME – is where you should be. Learn about the biggest trends and technological developments in these academic fields, identify common issue...
10th International Conference on Research in Business, Management and Economics
A must-attend conference in the fields of management, business, and economics – ICRBME – is where you should be. Learn about the biggest trends and...
10th International Conference on Research in Business, Management and Economics
A must-attend conference in the fields of management, business, and econo...
10th International Conference on Research in Business, Management and Economics
A must-attend conference in the fields of manage...
07 - 09 Nov 2025
Bangkok, Thailand
NOV
7
10TH ICARBME
10th International Conference on Applied Research in Management, Business and Economics
Want to know and learn about the newest trends and developments in applied research? Learn about the newest research methods, tools, and techniques in management, business, and economics.
The 10th International Conferen...
10th International Conference on Applied Research in Management, Business and Economics
Want to know and learn about the newest trends and developments in applied research? Learn about the newest research methods, tools, and techniques...
10th International Conference on Applied Research in Management, Business and Economics
Want to know and learn about the newest trends and developments in applie...
10th International Conference on Applied Research in Management, Business and Economics
Want to know and learn about the newest trends a...
07 - 09 Nov 2025
Munich, Germany
NOV
14
BMECONF2025
9th INTERNATIONAL CONFERENCE ON APPLIED RESEARCH IN Business, Management and Economics
Date: 14-16 November
Event Type: Conference
Venue: The University of Westminster, Marylebone campus, London, UK
About us:
BMECONF 2025 returns for its 9th edition, uniting the global academic and professional commu...
9th INTERNATIONAL CONFERENCE ON APPLIED RESEARCH IN Business, Management and Economics
Date: 14-16 November
Event Type: Conference
Venue: The University of Westminster, Marylebone campus, London, UK
About us:
BMECONF 2025 retu...
9th INTERNATIONAL CONFERENCE ON APPLIED RESEARCH IN Business, Management and Economics
Date: 14-16 November
Event Type: Conference
Venue: The University of W...
9th INTERNATIONAL CONFERENCE ON APPLIED RESEARCH IN Business, Management and Economics
Date: 14-16 November
Event Type: Conference
V...
14 - 16 Nov 2025
London, United Kingdom
NOV
19
LexTalk World Conference & Exhibition San Francisco 2025
We’re proud to announce the 11th global edition of LexTalk World Conference & Exhibition – coming to San Francisco, the heart of tech and innovation, this November.
Join a global gathering of General Counsels, Law Firm ...
LexTalk World Conference & Exhibition San Francisco 2025
We’re proud to announce the 11th global edition of LexTalk World Conference & Exhibition – coming to San Francisco, the heart of tech and innovatio...
LexTalk World Conference & Exhibition San Francisco 2025
We’re proud to announce the 11th global edition of LexTalk World Conferen...
LexTalk World Conference & Exhibition San Francisco 2025
We’re proud to announce the 11th global edition ...
19 - 20 Nov 2025
San Francisco, United States
NOV
21
15th International Conference on New Ideas in Management, Economics and Accounting (IMEACONF)
15th International Conference on New Ideas in Management, Economics and Accounting (2025)
📍 Copenhagen, Denmark| 🏨 Copenhagen Island| 📅 November 21-23, 2025
Join global academics and professionals at the 15th editio...
15th International Conference on New Ideas in Management, Economics and Accounting (IMEACONF)
15th International Conference on New Ideas in Management, Economics and Accounting (2025)
📍 Copenhagen, Denmark| 🏨 Copenhagen Island| 📅 Novembe...
15th International Conference on New Ideas in Management, Economics and Accounting (IMEACONF)
15th International Conference on New Ideas in Management, Economics and A...
15th International Conference on New Ideas in Management, Economics and Accounting (IMEACONF)
15th International Conference on New Ideas in Ma...
21 - 23 Nov 2025
Copenhagen, Denmark
NOV
24
ICBMG 2025
2025 The 13th International Conference on Business, Management and Governance (ICBMG 2025)
Publication and Indexing:
Submitted papers will undergo peer review by the technical program committee. Accepted papers will be published in full in the Journal of Economics, Business, and Management (JOEBM), based on the...
2025 The 13th International Conference on Business, Management and Governance (ICBMG 2025)
Publication and Indexing:
Submitted papers will undergo peer review by the technical program committee. Accepted papers will be published in full ...
2025 The 13th International Conference on Business, Management and Governance (ICBMG 2025)
Publication and Indexing:
Submitted papers will undergo peer review by t...
2025 The 13th International Conference on Business, Management and Governance (ICBMG 2025)
Publication and Indexing:
Submitted papers will...
24 - 26 Nov 2025
Perth, Australia
NOV
24
ICAAF 2025
2025 5th International Conference on Accounting, Auditing and Finance (ICAAF 2025)
Publication:
Submissions will be peer-reviewed by conference committees, and accepted papers will be published in the International Journal of Trade, Economics and Finance(IJTEF).
International Journal of Trade, Econom...
2025 5th International Conference on Accounting, Auditing and Finance (ICAAF 2025)
Publication:
Submissions will be peer-reviewed by conference committees, and accepted papers will be published in the International Journal of Tra...
2025 5th International Conference on Accounting, Auditing and Finance (ICAAF 2025)
Publication:
Submissions will be peer-reviewed by conference committees,...
2025 5th International Conference on Accounting, Auditing and Finance (ICAAF 2025)
Publication:
Submissions will be peer-reviewed ...
24 - 26 Nov 2025
Perth, Australia
NOV
28
ICMEF
10th International Conference on Management, Economics and Finance (ICMEF)
🌍 Why Attend ICMEF 2025?
📍 Vienna, Austria | 📅 28-30 November 2025
The 10th ICMEF 2025 in Vienna is a leading event for academics and professionals to explore new developments and exchange ideas in management, economi...
10th International Conference on Management, Economics and Finance (ICMEF)
🌍 Why Attend ICMEF 2025?
📍 Vienna, Austria | 📅 28-30 November 2025
The 10th ICMEF 2025 in Vienna is a leading event for academics and professi...
10th International Conference on Management, Economics and Finance (ICMEF)
🌍 Why Attend ICMEF 2025?
📍 Vienna, Austria | 📅 28-30 November 2025
T...
10th International Conference on Management, Economics and Finance (ICMEF)
🌍 Why Attend ICMEF 2025?
📍 Vienna, Austria | ...
28 - 30 Nov 2025
Vienna, Austria
DEC
5
ICRBMF
The 9th International Conference on Research in Business, Management, and Finance
The 9th International Conference on Research in Business, Management, and Finance (ICRBMF 2025) is a globally recognized academic conference on management, bringing together academics, researchers, and industry professiona...
The 9th International Conference on Research in Business, Management, and Finance
The 9th International Conference on Research in Business, Management, and Finance (ICRBMF 2025) is a globally recognized academic conference on man...
The 9th International Conference on Research in Business, Management, and Finance
The 9th International Conference on Research in Business, Management, and...
The 9th International Conference on Research in Business, Management, and Finance
The 9th International Conference on Research in ...
05 - 07 Dec 2025
Dublin, Ireland