Senior Honors Projects, 2010-current

Preferred Name - First Author

Blair, Emily

Date of Award

Spring 2016

Document Type


Degree Name

Bachelor of Business Administration (BBA)


Department of Finance and Business Law


Jaideep Chowdhury, Ph.D.


The purpose of this paper is to determine the impact of the Sarbanes-Oxley Act of 2002 on the earnings quality of public firms. I begin by discussing the history of the act and examining its provisions. I then explain the significance of earnings quality and how earnings quality can be measured. After gathering financial statement and earnings quality data, I used SAS to compare quality of earnings before and after 2002. From the results, I concluded that the Sarbanes-Oxley Act of 2002 did in fact significantly improve earnings quality.



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