acc_291_week_5_impact_of_unethical

Apr 17th, 2015
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Hi there.This document contains A+ work for the course ACC 291.I am sure that this work will not disappoint you.This document will give you the correct answers to the respective questions about the particular course.

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Unethical Behavior Article Analysis ACC/291University of PhoenixThe Sarbanes Oxley Act was passed as a result of plenty of corporate scandals. The purpose of this act was to protect investors and to provide them with accurate and reliable information, and to disclose all information that can affect an investor's decision. It was passed to restore the confidence of investors.The Sarbanes Oxley Act has impacted financial statements in several ways. The act has asked that independent firms should audit the financial statements in which positions of the auditors should be rotated from time to time, so that fraud cannot be hidden by the same auditor year after year.Section 303 of the act requires senior management to certify the accuracy and reliability of financial statements. The Sarbanes Oxley Act requires that the financial statements of the company must be signed off by the CEO and CFO of the company. Executives will be held responsible for any accounting irregularities by signing authentic documentation they are fully aware of the accounting rules and regulations and that they will be held accountable for any simple inept errors or deliberate fraud

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