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DBA Advanced Accounting : = Examining the effects of the Sarbanes Oxley Act on control methods and board member responsibility.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	DBA Advanced Accounting :/
Reminder of title:	Examining the effects of the Sarbanes Oxley Act on control methods and board member responsibility.
Author:	Kirby, Linda.
Description:	1 online resource (129 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.
Contained By:	Dissertation Abstracts International79-03A(E).
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355494730

DBA Advanced Accounting : = Examining the effects of the Sarbanes Oxley Act on control methods and board member responsibility.
Kirby, Linda.

DBA Advanced Accounting :Examining the effects of the Sarbanes Oxley Act on control methods and board member responsibility. - 1 online resource (129 pages)

Source: Dissertation Abstracts International, Volume: 79-03(E), Section: A.

Thesis (D.B.A.)

Includes bibliographical references

Auditing is an imperative part of the Sarbanes -- Oxley Act, and the details related to the implementation of audit controls were the focus of this research. This is a topic area that continues to grow as quickly as the volume of auditing professionals within the industry has needed to grow. Compliance with the internal and external control provisions are crucial to ensuring the intentions of the Act are achieved rather than disregarded or evaded. This research assessed current control methods with respect to effectiveness in implementation and efficiency in handling costs to ensure compliancy with current legislation. These results can be used to provide corporate officials with benchmarks for evaluations as well as a basis for establishing a cost effective and efficient audit team. The purpose of this study was to evaluate how the cost of implementing the Act to ensure corporate compliance has affected the profitability of the firm, the board member stability of the firm, as well as the internal and external control structures of the firm over the period from original implementation to established implementation. One significant section within the Act requires the implementation of a stronger internal control and auditing structure. The analysis of corporate compliance was derived from the data collected from research using primarily quantitative methods. This analysis focused on recorded changes that have occurred with respect to audit practices, auditing staff, and corporate culture. The results from this research reflect a correlation between the costs of implementation and the level of implementation. The stronger companies spent more in staff, training, and equipment then the smaller companies. The stronger the level of implementation the less likely an incidence of fraud had occurred and the stronger the internal and external control teams were. Chief Executive turnover was evaluated with a P-value result of less than .0001. Administrative Expenses were evaluated with a P-value result of .0254. The "next step" would be to integrate ethics classes into the required core class structures. To ensure the success of the corporate financial structure and the success of the auditors responsible for verifying that this information is being reported accurately and responsibly, we must challenge ourselves to ensure that we continue to provide the most current information to those that are expected to make decisions based on the information they have. This applies to educational information, ethical information, and legislative information.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355494730Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

DBA Advanced Accounting : = Examining the effects of the Sarbanes Oxley Act on control methods and board member responsibility.
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520 $a Auditing is an imperative part of the Sarbanes -- Oxley Act, and the details related to the implementation of audit controls were the focus of this research. This is a topic area that continues to grow as quickly as the volume of auditing professionals within the industry has needed to grow. Compliance with the internal and external control provisions are crucial to ensuring the intentions of the Act are achieved rather than disregarded or evaded. This research assessed current control methods with respect to effectiveness in implementation and efficiency in handling costs to ensure compliancy with current legislation. These results can be used to provide corporate officials with benchmarks for evaluations as well as a basis for establishing a cost effective and efficient audit team. The purpose of this study was to evaluate how the cost of implementing the Act to ensure corporate compliance has affected the profitability of the firm, the board member stability of the firm, as well as the internal and external control structures of the firm over the period from original implementation to established implementation. One significant section within the Act requires the implementation of a stronger internal control and auditing structure. The analysis of corporate compliance was derived from the data collected from research using primarily quantitative methods. This analysis focused on recorded changes that have occurred with respect to audit practices, auditing staff, and corporate culture. The results from this research reflect a correlation between the costs of implementation and the level of implementation. The stronger companies spent more in staff, training, and equipment then the smaller companies. The stronger the level of implementation the less likely an incidence of fraud had occurred and the stronger the internal and external control teams were. Chief Executive turnover was evaluated with a P-value result of less than .0001. Administrative Expenses were evaluated with a P-value result of .0254. The "next step" would be to integrate ethics classes into the required core class structures. To ensure the success of the corporate financial structure and the success of the auditors responsible for verifying that this information is being reported accurately and responsibly, we must challenge ourselves to ensure that we continue to provide the most current information to those that are expected to make decisions based on the information they have. This applies to educational information, ethical information, and legislative information.
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