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The Unintended Consequences of Sarbanes-Oxley Act of 2002

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Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average…

Given its impact on the accounting profession and public corporations, Sarbanes-Oxley Act of 2002(SOX) is a widely researched regulation among accounting scholars. Research typically focuses on the impact it has had on corporations, executives and auditors, however, there is limited research that illustrates the impact SOX may have on average Americans. There were several US criminal code sections that resulted from the passing of SOX. Statute 1519, which is often referred to as the "anti-shredding provision", penalizes anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object with the intent to" obstruct a current or foreseeable federal investigation. This statute, although intended to punish behavior similar to that which occurred in the early 2000s by corporations and auditors, has been used to charge people beyond its original intent. Several issues with the crafting of the statute cause its broad application and some litigation even reached the Supreme Court due to its vague wording. Not only is the statute being applied beyond the intent, there are other issues that legal scholars have critiqued it for. This statute is far from being the only law facing these issues as the same issues and critiques are found in the 14th amendment. Rewriting the statute seems to be the most effective way to address the concerns of judges, lawyers and defendants regarding the statute. In addition, Congress could have passed this statute outside of SOX to avoid being seen as overreaching if obstruction of justice related to documents was actually an issue outside of corporate fraud.
ContributorsGonzalez, Joana (Author) / Samuelson, Melissa (Thesis director) / Lowe, Jordan (Committee member) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
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Feasibility Study: Housing First Program in Tucson Arizona

Description
The United States is arguably the most powerful country in the world boasting the largest GDP and yet there are over half a million homeless Americans as of November 2015. While traditional solutions to combat homelessness adequately assist the majority of people experiencing homelessness as a short-term issue, traditional solutions…

The United States is arguably the most powerful country in the world boasting the largest GDP and yet there are over half a million homeless Americans as of November 2015. While traditional solutions to combat homelessness adequately assist the majority of people experiencing homelessness as a short-term issue, traditional solutions do not serve the complex needs of the chronically homeless. One creative solution being applied across the nation to end chronic homelessness is Housing First. This report assesses the feasibility of a Housing First program in Tucson Arizona to reduce unsheltered rates. It discusses the current state of homelessness across the nation and in Tucson, explains the existing methods used to reduce unsheltered rates and explores the cost and benefits of implementing such a program. This report concludes with recommendations for implementing a Housing First program in Tucson, Arizona.
ContributorsZamora, Emilia Faye (Author) / Samuelson, Melissa (Thesis director) / Lamoreaux, Phillip (Committee member) / Department of Supply Chain Management (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12