A Proposed Supplemental Teaching Model for Enhancing Students' Understanding of Sarbanes Oxley

Autor/inn/en	Specht, James; Kagan, Albert; Maanum, Scott D.
Titel	A Proposed Supplemental Teaching Model for Enhancing Students' Understanding of Sarbanes Oxley
Quelle	In: American Journal of Business Education, 2 (2009) 1, S.59-62 (4 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	1942-2504
Schlagwörter	Federal Legislation; Accounting; Business Administration Education; Financial Audits; Compliance (Legal); National Standards; Federal Regulation; Curriculum Design; Teaching Methods + Suchen Sie Ihr Suchwort? Bundesrecht; Abrechnung; Buchführung; Buchhaltung; Bundeskompetenz; Lehrplangestaltung; Teaching method; Lehrmethode; Unterrichtsmethode
Abstract	The Sarbanes Oxley Act of 2002 brought about major changes in how accounting firms conduct audits of publicly traded companies. Corporate officials have additional responsibilities in the areas of internal controls and financial reports. In addition there is a new organization responsible for established auditing standards for publicly traded companies, the Public Company Accounting Oversight Board. Accordingly, there are new requirements and responsibilities for auditors of publicly traded companies. In effect, the emergence of separate auditing standards for publicly traded companies and for companies that are not publicly traded is creating two distinct fields of auditing. These changes require a different approach to teaching auditing to accounting students. This article proposes one approach to teaching these significant changes for entry level auditors. (As Provided).
Anmerkungen	Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail: Staff@CluteInstitute.com; Web site: http://www.cluteinstitute.com
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01