چکیده (انگلیسی):

Business and accounting curriculums are designed to educate and train future business
professionals and leaders. When Congress passed SOX in 2002, it dramatically impacted the
responsibilities of corporate executives and CPAs and consequently required corresponding changes
in the business schools prepare students to assume these roles. Because the Act changed the manner
in which corporate decisions are made and how corporate organizations are governed and because
of its impact on corporate business and CPA firms, it required business schools to modify the
curriculums in business and accounting. This paper demonstrates the impact on the undergraduate
business and accounting programs. In most cases, it is suggested that SOX material be integrated
into existing courses because of the various constraints on undergraduate programs.