Research Aim : The main aim of the research study is to find out how far implementation of Sarbanes-Oxley Act helped in reducing accounting fraud. Research Objectives : To find out whether...


Research Aim :
    The main aim of the research study is to find out how far implementation of Sarbanes-Oxley Act helped in reducing accounting fraud.

Research Objectives :
     To find out whether Sarbanes-Oxley Act helped in reducing accounting fraud

     To highlight the reason behind less accounting fraud today (Garner, McKee & McKee, 2014)
     To discuss how whistleblowers, make potential violators think twice before planning for fraudulent activities

     To elaborate on facts as to why accounting frauds has not gone away completely irrespective of controls, detection and incentives (Abdioglu et al., 2015).

Research Question :
1.    Does the 2002 Sarbanes-Oxley Act really work to reduce accounting fraud?
2.    What is the reason behind less accounting fraud recently?

3.    How whistleblowers make potential violators think twice before planning for fraudulent activities?

4.    Why accounting fraud has not gone away completely besides so much of improvements, control, detection and incentives?








Oct 07, 2019
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