Senior Honors Projects, 2010-2019
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Date of Graduation
Spring 2016
Document Type
Thesis
Degree Name
Bachelor of Business Administration (BBA)
Department
Department of Finance and Business Law
Advisor(s)
Jaideep Chowdhury
Abstract
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.
Recommended Citation
Blair, Emily B., "The effect of the Sarbanes-Oxley Act of 2002 on earnings quality" (2016). Senior Honors Projects, 2010-2019. 187.
https://commons.lib.jmu.edu/honors201019/187
