The Impact of the Sarbanes Oxley Act in American Universities

The accounting profession in the United States has been significantly affected by the passage of the Sarbanes-Oxley Act. The purpose of this paper is to explore the extent to which accounting education in the United States is addressing the impact of the Sarbanes-Oxley Act and to explore how universities are incorporating the legislative changes from the act into the accounting curriculum. A survey was sent to accounting department chairpersons across accounting programs in the United States. The survey attempted to determine whether the Sarbanes-Oxley Act is covered in accounting programs and the pedagogy used to address the topics in the classroom.