Social and Behavioral Sciences Commons^™

Municipal Accountability : Should Regulations Similar To The Sarbanes-Oxley Act Apply To The Local Sector?, Douglas Ray Fink

FIU Electronic Theses and Dissertations

As America moved into the 21" century financial scandals associated with large publicly traded corporations brougt widespread concern about the reliability of financial reporting. In response the U.S. Congress adopted the Sarbanes-Oxley Act of 2002 (SOX). Undergirding SOX was the belief that improvements in the reliability of an organization's financial disclosures would lead to increased trust in the issuing organization.

While SOX is aimed at publicly traded private sector organizations, the value of adopting SOX-like practices in the public and the nonprofit sectors have been recognized. Although SOX-like auditing practices have not at the time of this research become part …

Assessing Administrative And Political Factors In Implementing A Living Wage Ordinance, Teodoro Enrique Carrasco

FIU Electronic Theses and Dissertations

Since 2000, the number of living wage ordinances has steadily increased throughout the country. While most of the current research has focused on the beneficial outcomes of living wages, little has been published on their administrative practices. To address this shortcoming, this study focused on the identification of key administrative and political factors involved impacting the implementation of living wage ordinances in Miami-Dade and Broward Counties. The study utilized a triangulation of interviews, surveys, and direct observation. The author conducted interviews of administrators and members of the living wage oversight boards in both counties and observed the monthly meetings held …