Ethics and Security under the Sarbanes-Oxley Act

Thomas J. Tribunella; Heidi R. Tribunella

doi:10.4018/978-1-59140-987-8.ch038

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Ethics and Security under the Sarbanes-Oxley Act

Thomas J. Tribunella (Rochester Institute of Technology, USA) and Heidi R. Tribunella (University of Rochester, USA)

Source Title: Encyclopedia of Information Ethics and Security

DOI: 10.4018/978-1-59140-987-8.ch038

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Abstract

The role of government, the impact of legislation, and the interaction of public policy with capital markets in the United States will be addressed in this article. In addition, we will review the ethical issues that were encountered by large accounting firms such as Arthur Andersen in their efforts to audit the financial information of clients such as Enron and Global Crossing.

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Ethics and Security under the Sarbanes-Oxley Act

Abstract

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