Volume 2

12 pages 733 K bytes

Information Certification under the Sarbanes-Oxley Act: Implications for Computing Educators Ivan Cantu The University of Texas Pan American Edinburg, TX 78541 USA Daniela Gonzalez The University of Texas Pan American Edinburg, TX 78541 USA Hector Leal The University of Texas Pan American Edinburg, TX 78541 USA Kai S. Koong The University of Texas Pan American Edinburg, TX 78541-2999 USA Lai C. Liu The University of Texas Pan American Edinburg, TX 78541-2999 USA

Abstract: Information content contained in scheduled annual reports and released to the public is normally accepted as accurate. In addition to the relatively structured format used for preparing the listing, the report is supposed to have been audited by highly reputable accounting conglomerates. In the new millennium, misinformation and improper relationships between companies and auditing firms created a shock in the financial world. To remedy the problem, the Sarbanes-Oxley Act was passed. One of the stipulated provisions required executives to certify that the publicly released information was correct. This study examines the compliance of executives with the information certification provision. Specifically, this research reports on the proportion of companies that are able to meet the deadlines, their auditing firms, and auditing firm switches. The results of this study should be of interest to law enforcement individuals, accountants, financial auditors, and information systems experts. Computing educators will find the outcomes reported in this study especially useful because complying with governing standards and generating accurate reports affects all types of information systems.

Keywords: information certification, information quality, misinformation systems, Sarbanes-Oxley Act

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Recommended Citation: Cantu, Gonzalez, Leal, Koong, and Liu (2004). Information Certification under the Sarbanes-Oxley Act: Implications for Computing Educators. Information Systems Education Journal, 2 (14). http://isedj.org/2/14/. ISSN: 1545-679X. (A preliminary version appears in The Proceedings of ISECON 2003: §3132. ISSN: 1542-7382.)