Southern University College of Business E-Journal


Define the process and experimental design of thesis As a scholarly thesis written by a Business Management Major with a concentration in Human Resource Management, this article shall outline one, the ethical and legal implications of Sarbane-Oxley Act of 2002 and two, its implications on business ethics. It is paramount that the foundation of this act is discussed in order to holistically comprehend the entirety of its impact on accounting practices today. Null Hypothesis Within business, there are laws, guidelines and rules that govern the quality of business ethics and investor trust. Businesses are expected to consistently maintain the mandates set out before them. Mandates like the Sarbanes-Oxley Act and Discimination Acts, highlight certain areas in business that require extra attention due to unethical and now unlawful behavior. Alternative Hypothesis It is my belief that in today’s day and age, that the Sarbanes-Oxley Act has only partially successfully accomplished what it was set out to do in regaining the trust of consumers in the realm of investment in business. More and more, even with the 2002 Act, as a society we are moving away from credibility in business. Expected Conclusion I expect for the overall impact of the SOA to be positive due to the stricter guidelines that the act put forth. In other words, the outcome of this study is projected to prove that businesses are incentivised to act more ethically in their accounting practices and corporate responsibilities.

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