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Public Opinion Of The Sec’S Proposal For Mandatory Climate Disclosures, Isaac Blanchette
Public Opinion Of The Sec’S Proposal For Mandatory Climate Disclosures, Isaac Blanchette
Honors Theses and Capstones
In 2022, the Security and Exchange Commission created a proposal that would make climate risk disclosures mandatory for publicly traded companies. This paper aims to understand how Congress is likely to vote on the proposal as well as how students at the University of New Hampshire perceive the proposal. Using publicly available comment letters made by members of Congress in response to the proposal and extrapolating the responses of the other representatives, it is unlikely that the proposal will have enough support to be ratified. However, a survey conducted with students at the University of New Hampshire showed that the …
An Effectiveness Review Of Section 404 Of The Sarbanes Oxley Act (2002), Christopher Francis Morelli
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 …