SARBANES-OXLEY ACT
This advanced law course offers an in-depth analysis of the Sarbanes-Oxley Act (SOX), a landmark legislation enacted in response to a series of high-profile corporate scandals in the early 2000s. The course examines the regulatory framework established by SOX, as well as its impact on corporate governance, financial reporting, and internal controls. Students will engage in case studies, discuss the evolving legal landscape, and evaluate the effectiveness of SOX in achieving its goals.
Course Objectives:
Upon completion of this course, students will be able to:
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Understand the historical context and legislative intent of the Sarbanes-Oxley Act.
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Analyze the key provisions of SOX, including their implementation and enforcement.
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Evaluate the impact of SOX on corporate governance, financial reporting, and internal controls.
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Critically assess the effectiveness of SOX in achieving its goals and mitigating corporate fraud.
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Identify and analyze recent developments and trends related to SOX compliance and enforcement.