Debra DeVay's Books

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

By: Debra DeVay

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The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

By: Debra DeVay

The collapse of Enron, WorldCom, and other large corporations in 2001 and 2002 motivated Congress to pass the Sarbanes-Oxley Act of 2002 (SOX). The purpose of this legislation was to restore investor confidence in the United States stock markets, and to prevent and detect fraud in financial statements as well. This dissertation examines the effectiveness of SOX for the latter purpose of preventing and detecting fraud, using statistical enforcement data presented by the Securities and Exchange Commission, and financial statement restatement numbers published by the Huron Corporation. The two methodologies utilized to analyze the data were the unpaired t test and the chi square test. Surveys were also emailed to executives and certified public accountants across the country to extract opinions as to the effectiveness of SOX. The statistical analysis results displayed that in 61% to 65% of the data sets, the numbers prior to the enactment of SOX were no different than the numbers subsequent to the enactment of SOX. The majority of the survey respondents feel that the benefits of SOX are not worth the costs, it is not effective in the prevention and detection of fraud in financial statements, and that it should be modified, but not eliminated entirely. While some sentiment exists that SOX is salvageable if revisions are executed, both the quantitative and qualitative analyses indicate support of the null hypothesis, that SOX is not effective in the prevention and detection of fraud in financial statements.

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Page Count

236

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Universal-Publishers

Published Date

ISBN 10

1581123183

ISBN 13

9781581123180

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

By: Debra DeVay

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The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

By: Debra DeVay

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236

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Universal-Publishers

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ISBN 10

1581123183

ISBN 13

9781581123180

Soul-Hearted Living

A Year of Sacred Reflections & Affirmations for Women

By: Debra L Reble

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Soul-Hearted Living

A Year of Sacred Reflections & Affirmations for Women

By: Debra L Reble

As women, we can all use a daily touchstone to support us in staying connected to our heart wisdom, remind us of our truth, and align us with our Divine purpose, and Soul-Hearted Living is that touchstone. This uplifting 365-day book invites you to embrace your courageous heart and tap into the wisdom of your soul-one day at a time.

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388

Published Date

ISBN 10

1732742529

ISBN 13

9781732742529

God-Sized Dreams

The Story of a Little Black Girl from the South Side of Chicago

By: Debra Williamson

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God-Sized Dreams

The Story of a Little Black Girl from the South Side of Chicago

By: Debra Williamson

God-Sized Dreams: The Story Of A Little Black Girl From The South Side Of Chicago, tells the story of a highly sensitive little black girl who from a young age, felt insecure in her own skin and struggled with low self-esteem and low self-worth for most of her life. With a front row seat, she witnessed the crumbling and eventual demise of her parents' marriage and loss of their familial identity. During those years, she felt like an island and was plagued with a dark, mysterious unhappiness. In a desperate attempt to counter these negative feelings, the author charted a course to live her dreams, ' or so she thought. She sought the approval of men, and when it was not provided she felt like a failure. This book chronicles how the author navigated through the storms of her life. Believing she had it all worked out, operating in her own strength, she learned after many trials and setbacks that perhaps she was not actually living her dream.' When she accepted that God had a dream much bigger than she could ever imagine, miraculous things began to unfold in her life. God-Sized Dreams will encourage you if you see yourself as a failure in life or love. This book is for you if you feel that you are not worthy of the love of a godly man, not a good man, but a godly man. If you've ever struggled with your identity in Christ, God-Sized Dreams will show you that God is a dreamer! God sees your identity in Christ. God is bigger than your dreams! God wants you to believe for the IMPOSSIBLE! If you are living a life of pain and discouragement, let God shape your dreams!

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224

Published Date

ISBN 10

0999043137

ISBN 13

9780999043134

Book's by Debra DeVay

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

The Effectiveness of the Sarbanes-Oxley Act of 2002 in Preventing and Detecting Fraud in Financial Statements

Soul-Hearted Living

Soul-Hearted Living

God-Sized Dreams

God-Sized Dreams

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