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Date of Graduation
Bachelor of Business Administration (BBA)
Department of Finance and Business Law
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.
Blair, Emily B., "The effect of the Sarbanes-Oxley Act of 2002 on earnings quality" (2016). Senior Honors Projects, 2010-2019. 187.