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Actions Speak Louder than Words: a Case Study on Corporate Governance and the International Ramifications of Sarbanes-Oxley
Lizabeth Austen, East Carolina University
John T. Reisch, East Carolina University
Larry P. Seese, East Carolina University
ABSTRACT. In this paper, we present an accounting case study that examines corporate governance in an international context. By having students read the case and complete the assigned tasks, three major objectives are achieved. First, students will understand the link between effective corporate governance in emerging markets and the ability of companies in those markets to obtain and sustain access to global investment capital Second, students will gain a more thorough understanding of the ramifications of the Sarbanes-Oxley Act of 2002 (SOX). Third, the case is designed to assist students in developing relevant professional skills that give students a competitive edge in the market place. Completing the case will assist students in developing a variety of skills as identified in International Education Standard Three (International Federation of Accountants 2003).
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