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AN INNOVATIVE APPROACH FOR INTEGRATING THE SARBANES OXLEY ACT INTO THE UNDERGRADUATE BUSINESS CURRICULUM

ABSTRACT

The Sarbanes Oxley Act of 2002 or "SOX" has permanently changed the way the business community operates. As a result, it is important for business students to understand this legislation so that they can add value to future employers. Currently SOX is seen as an accounting rule and so is taught to accounting majors and not business students. This paper offers an alternative approach to teaching SOX, as we believe that SOX is a business issue not only an accounting issue. We firmly believe that all business students should be exposed to the significant requirements of the Sarbanes Oxley Act as required for all management in publicly traded companies. Resources are provided to help ...

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