Date

Fall 2017

Document Type

Honors Project

Department

Accounting

First Advisor

Dr. Bruce Leauby

Abstract

The goal of this research paper is to analyze accounting fraud and its characteristics, explore the collapse of Enron and what happened because of it, and how the relationship between an auditor and its client has changed because of the creation of the Sarbanes-Oxley Act of 2002. Learning about some of the positives and negatives of SOX will help the progression of the research into how the passing of SOX has changed over 15 years later. After discussing these topics, a personal opinion on the fall of Enron, if one group is more at fault than another, and how regulation plays a role in auditing and the business world will conclude the paper.

Included in

Accounting Commons

Share

COinS