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Business Law, Public Responsibility, and Ethics Commons

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Honors Theses

Auditing

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Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark May 2021

Could Sox Be Better? : Exploring The Advantages And Shortfalls Of Sarbanes-Oxley, Christopher Clark

Honors Theses

The Sarbanes-Oxley Act was ratified in 2002 to mixed reviews. Over the past 18 years, many researchers have come to different conclusions about the effectiveness of SOX. This paper proposes amendments to make SOX as effective as possible without increasing compliance costs and as cost effective as possible without decreasing efficacy.