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The impact of the Sarbanes-Oxley Act...

Fallon, Nancy C.

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The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States./
作者:	Fallon, Nancy C.
面頁冊數:	116 p.
附註:	Source: Dissertation Abstracts International, Volume: 66-05, Section: A, page: 1605.
Contained By:	Dissertation Abstracts International66-05A.
標題:	Education, Business. -
ISBN:	9780542158285

The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States.
Fallon, Nancy C.

The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States. - 116 p.

Source: Dissertation Abstracts International, Volume: 66-05, Section: A, page: 1605.

Thesis (Ph.D.)--Capella University, 2005.

This dissertation studied the current status of the coverage of ethics in the undergraduate accounting curriculum to determine if it has increased since the passage of the Sarbanes-Oxley Act of 2002. It also studied faculty perceptions about the inclusion and teaching of ethics in accounting courses. The study utilized a questionnaire that was sent to accounting faculty at colleges and universities in the United States. The survey collected data to answer the following research questions: Has the amount of time faculty spend covering ethics increased post Sarbanes-Oxley? Have faculty perceptions concerning the coverage of ethics in the accounting curriculum changed since the passage of Sarbanes-Oxley? What methods do faculty use to teach ethics and how do they rate the effectiveness of these methods? What problems do faculty face when including ethics in the accounting curriculum? Do faculty currently include or plan to include coverage of Sarbanes-Oxley in their accounting courses? How do faculty rate their understanding of the provisions of the Sarbanes-Oxley Act and is there a correlation between their knowledge of and their coverage of Sarbanes-Oxley in the accounting curriculum? The results of this study indicate that the passage of the Sarbanes-Oxley Act has had an impact on the coverage of ethics in the accounting curriculum. The amount of time faculty spend covering ethics has increased and additional increases are planned for the future. Respondents also indicated that they currently cover Sarbanes-Oxley in their accounting courses and they feel knowledgeable about the provisions of this legislation.

ISBN: 9780542158285Subjects--Topical Terms:

1017515
Education, Business.

The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States.
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245 1 4 $a The impact of the Sarbanes-Oxley Act on ethics in the accounting curriculum: A survey of accounting faculty in colleges and universities in the United States.
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500 $a Adviser: H. Perrin Garsombke.
502 $a Thesis (Ph.D.)--Capella University, 2005.
520 $a This dissertation studied the current status of the coverage of ethics in the undergraduate accounting curriculum to determine if it has increased since the passage of the Sarbanes-Oxley Act of 2002. It also studied faculty perceptions about the inclusion and teaching of ethics in accounting courses. The study utilized a questionnaire that was sent to accounting faculty at colleges and universities in the United States. The survey collected data to answer the following research questions: Has the amount of time faculty spend covering ethics increased post Sarbanes-Oxley? Have faculty perceptions concerning the coverage of ethics in the accounting curriculum changed since the passage of Sarbanes-Oxley? What methods do faculty use to teach ethics and how do they rate the effectiveness of these methods? What problems do faculty face when including ethics in the accounting curriculum? Do faculty currently include or plan to include coverage of Sarbanes-Oxley in their accounting courses? How do faculty rate their understanding of the provisions of the Sarbanes-Oxley Act and is there a correlation between their knowledge of and their coverage of Sarbanes-Oxley in the accounting curriculum? The results of this study indicate that the passage of the Sarbanes-Oxley Act has had an impact on the coverage of ethics in the accounting curriculum. The amount of time faculty spend covering ethics has increased and additional increases are planned for the future. Respondents also indicated that they currently cover Sarbanes-Oxley in their accounting courses and they feel knowledgeable about the provisions of this legislation.
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