Best Practices of Sarbanes-Oxley Implementation
Mesa Graziano, C. (2003). Best Practices of Sarbanes-Oxley Implementation. Financial Executives Research Foundation, Inc. Retrieved from EBSCOhost.
This article discusses the practical implementation of the Sarbanes-Oxley Act. The author examines the rules of the Securities and Exchange Commission, as well as interviews with FEI Committee and the other members of the company, who give recommendations on the implementation of the Act. The author draws attention to the fact that the process of rulemaking under the new law has not yet been completed, so the companies focused on the observance of proposed rulemaking. They dwell on internal control and financial statement certification.
Arens, A. A., & Elder, R. J. (2006). Perspectives on Auditing Education after Sarbanes-Oxley. Issues in Accounting Education, 21(4), 345-362. Retrieved from EBSCOhost.
This article was found in Business Source Complete. The article highlights the impact the implementation of the Sarbanes-Oxley Act on the auditing profession and education. The authors of the article discuss the effect of the Act on the practice of auditing. The article is dedicated to the changes in the audit market, merits of the Act and problems connected with the changes in accounting profession.
Gramling, L. J., & Rosman, A. J. (2009). The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants. Issues in Accounting Education, 24(4), 465-479. Retrieved from EBSCOhost.
This article was found in Education Research Complete. The given article provides the review of the demand for accountants in the U.S. The authors consider the problems connected with XBRL and IFRS implementation and the changes in the educational programs of accountant specialists. The article draws much attention to the CPA exam. In this paper the authors examine decline in graduation rates of the candidates who studied in the states that have adopted 150-hour rule.
Elson, R. J., O’Callaghan, S., Alleyne, B. J., Bernal, S., & Walker, J. P. (2007). AN INNOVATIVE APPROACH FOR INTEGRATING THE SARBANES OXLEY ACT INTO THE UNDERGRADUATE BUSINESS CURRICULUM. Academy of Educational Leadership Journal, 11(3), 59-66. Retrieved from EBSCOhost.
This article was found in Business Source Complete. The aim of the paper is to show and discuss the necessity for introduction of the Sarbanes Oxley Act into the business curriculum. The authors of the report highlight the approach that business tutors should use while teaching the basis of the PCAOB and SOX. The authors believe confidently that the knowledge of SOX will give the students advantage in conduction their business. The course will give them opportunity to prepare to the business life. The paper suggests a number of recourses that could be helpful for the business instructors for preparation to their SOX course.
Camp, J., & Schnader, A. (2010). Using Debate to Enhance Critical Thinking in the Accounting Classroom: The Sarbanes-Oxley Act and U.S. Tax Policy. Issues in Accounting Education, 25(4), 655-675.
This article was found in ABI/Inform Global. In this article, Julia M. Camp and Anne L. Schnader examine the importance of critical thinking of the accountant students. Critical thinking means the formulation, determination, study and analysis of thoughts and ideas discussed. The article suggests the authors’ methodic and recommendations for developing debates during the training of accountants. The authors provide two topics for conduction a debate: tax credits and the Sarbanes-Oxley Act. They give the advice on the debate format, learning objectives and implementation guidance.