Senior Honors Projects, 2010-2019

Creative Commons License

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


Degree Name

Bachelor of Business Administration (BBA)


Department of Finance and Business Law


Jaideep Chowdhury


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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