A Primer on Sarbanes-Oxley

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A Primer on Sarbanes-Oxley
Congress enacted the Sarbanes-Oxley Act of 2002 (SOX) to restore public trust in the markets. Among its ways of achieving this, SOX attempts to improve organizational ethics by defining a code of ethics as including the promotion of honest and ethical conduct, requiring disclosure on the codes that apply to senior financial officers, and including provisions to encourage whistle blowing.
Activity Resources
• Kessel, M. (2011).
• Orin, R. M. (2008).
Library Spotlight on Skills: Identifying and Evaluating Information
Look back at a research study article that you have previously read. Using the information from the websites listed below, evaluate the research article. Was the study well designed? Is the analysis of the study results logical?
• http://olinuris.library.cornell.edu/ref/research/skill26.htm
• http://jan.ucc.nau.edu/pe/exs514web/How2Evalarticles.htm
Main Task Part 1 (10 points): Assess the Effectiveness of SOX Legislation
Prepare a paper in which you address the following:
• Brief historical summary on SOX enactment
• The key ethical components of the SOX
• Social responsibility implications regarding mandatory publication of corporate ethics
• One of the main criticisms of SOX is that its implementation presents an unfair burden on smaller organizations. Do you agree or disagree with this statement? Why?
• How might you suggest improvement of the SOX legislation?
Support your paper with a minimum of five (5) scholarly resources in addition to required resources. In addition to these specified resources, other appropriate scholarly resources, including older articles, may be included.
Length: 5-7 pages not including title and reference pages

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