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Full-Text Articles in Business

The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour Jan 2015

The Emergence Of Assurance In Sustainability Reporting: A Stakeholder Perspective, Jessica Lyn Denoncour

Honors Theses and Capstones

No abstract provided.


An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli Jan 2015

An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli

Honors Theses and Capstones

The accounting scandals that occurred in the early 2000s launched the current day regulations set fourth in the Sarbanes Oxley Act. The Sarbanes Oxley Act is comprised of several titles, all aimed to help eliminate financial accounting errors and the potential of fraud. Within this piece of legislation, there is one section that has created a lot of discussion. Section 404, which discusses the way in which disclosures of internal control deficiencies are handled, is the topic of this paper. In addition to a literature review of a research paper written by Sarah Rice and David Weber, this paper will …


A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume Jan 2015

A Growing Sin-Dustry: The History And Effects Of Cigarette Excise Taxation And Regulation In The United States, Devin A. Rheaume

Honors Theses and Capstones

Originating with the gabelle taxes of France during the close of the Albigensian Crusades, excise taxes and regulations on consumer products have historically been used by local and federal governments to generate revenue during periods of war. Following the enactment of the Internal Revenue Act on June 30, 1864, the United States extended their definition of consumer products to include cigarettes and other tobacco products. The United States Federal government justifies cigarette taxes as a method not only to discourage the habit of smoking but also to recover the costs of the negative externalities associated with the “sinful” behavior. Through …