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Course Description
The Sarbanes-Oxley Act and Corporate Governance
Accounting & Auditing
(7
credits)
$95.95
The past years has witnessed a number of high-profile corporate scandals: Enron, Tyco International, Healthsouth, Global Crossing, and WorldCom (now-MCI). While these are the most glaring, there are many more companies whose shareholders and employees have suffered as stock prices have fallen, such as Cisco, Nokia, Lucent Technologies, and most internet-related businesses. The course examines recent developments in finance and accounting and a series of corporate accounting scandals on the heels of the Enron debacle that have led to new sweeping accounting guidelines, proposals, and legislation - most notably, the Sarbanes-Oxley (SOX) Act. Many of the issues surrounding the SOX Act - especially Section 402, Internal Control over Financial Reporting - are discussed. The general issues on corporate governance and corporate social responsibility (CSR), including stock option expensing, are also covered.
Major
Subjects:
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Accounting Scandals Bring about New Guidelines and Legislation
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Recent Financial Restatements
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FASB Proposes Consolidation Principles for Special-Purpose Entities
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Corporate Responsibility Law (Sarbanes-Oxley Act)
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Corporate Governance
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Computer Software and Information Technologies that Lend a Helping Hand to Compliance
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Corporate Social Responsibility
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