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Sat, Nov 8, 9:00 - 9:30, Rio Vista A Paper (refereed)

Recommended Citation: Cantu, I, D Gonzalez, H Leal, K S Koong, and L C Liu. Information Certification under the Sarbanes-Oxley Act: Implications for Computing Educators. In The Proceedings of the Information Systems Education Conference 2003, v 20 (San Diego): §3132. ISSN: 1542-7382. (A later version appears in Information Systems Education Journal 2(14). ISSN: 1545-679X.)

Information Certification under the Sarbanes-Oxley Act: Implications for Computing Educators

Refereed

8 pages

Ivan Cantu    [a1] [a2]
The University of Texas Pan American    [u1] [u2]
Edinburg, Texas, USA    [c1] [c2]

Daniela Gonzalez    [a1] [a2]
The University of Texas Pan American    [u1] [u2]
Edinburg, Texas, USA    [c1] [c2]

Hector Leal    [a1] [a2]
The University of Texas Pan American    [u1] [u2]
Edinburg, Texas, USA    [c1] [c2]

Kai S. Koong    [a1] [a2]
College of Business Administration
The University of Texas Pan American    [u1] [u2]
Edinburg, Texas, USA    [c1] [c2]

Lai C. Liu    [a1] [a2]
College of Business Administration
The University of Texas Pan American    [u1] [u2]
Edinburg, Texas, USA    [c1] [c2]

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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