An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Joseph Riotto
New Jersey City University

Abstract: There has been a surged of renewed interest in the impact of the Sarbanes Oxley Act of 2002. This focus has been the result of the rash of corporate scandals that have surfaced in the corporate world coupled with the intent to quantify its impact. This seemingly never ending trend of corporate misdeeds has led to the passage of the Sarbanes –Oxley Act on July 30, 2002 (SOX). The implementation of SOX has many ramifications. This study will center on the human resource elements being generated by SOX. The most significant impact of SOX is the change from industry independence; that is, self regulation and self enforcement of standards relating to auditing accounting and ethics to, in effect, government regulation (Hill, McEnroe and Stevens, 2005). This change has resulted in increased visibility on human resource issues.

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