Show simple item record

dc.contributor.advisorProell, Chad
dc.contributor.authorShahkarami, Sean
dc.date2013-05-03
dc.date.accessioned2015-01-07T18:42:50Z
dc.date.available2015-01-07T18:42:50Z
dc.date.issued2013
dc.identifier37en_US
dc.identifier.urihttps://repository.tcu.edu/handle/116099117/7343
dc.description.abstractThis paper provides an in depth analysis of the certification requirement of Sarbanes-Oxley 2002. The paper poses the question if the certification requirement is successful in deterring management fraud and creating more accurate financial statements. It provides a definitive answer by careful considering the certification requirement through the context of multiple established theories and models such as the simple model of rational crime (SMORC), agency theory, corporate governance, and the fraud triangle. The research also uses an expert interview and incorporates new research in psychology that links signatures to a person's capacity for dishonesty. The paper finds the certification requirement adequately successful, but then addresses areas of improvement through three independent propositions. This paper synthesizes previous research to build a new theory and action plan to pragmatically improve the quality and effectiveness of the certification process.
dc.titleSarbanes-Oxley: Does the financial statement certification requirement deter management fraud and create more accurate financial statements?
etd.degree.departmentAccounting
local.collegeNeeley School of Business
local.collegeJohn V. Roach Honors College
local.departmentAccounting


Files in this item

Thumbnail
This item appears in the following Collection(s)

Show simple item record