J. Segovia, Carol M. Jessup, Marsha Weber, Sheri L. Erickson
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引用次数: 3
摘要
2002年，萨班斯-奥克斯利法案(Sarbanes-Oxley Act of 2002)颁布，会计行业发生了非常重大的变化。这项立法对公司及其审计事务所产生了重大影响。目标是改善公司治理及其财务报告的质量，以提高投资者的信心。本文为教师提供了SOX的背景知识，并建议阅读和活动反映SOX的要求，因为它与AIS环境和内部控制分析有关。这些活动可以加强学生对公司如何应对该法案的各种报告要求的理解。
Enriching AIS Courses With SOX Compliance Activities
A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.
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