Nonprofit Administration and Management
This paper explores the impact of the Sarbanes Oxley Act of 2002 on the non-profit community by reviewing the results of various studies concerning the subject. Although non-profits have suffered incidents of fraud similar to the scandals that erupted in the corporate world, no broad regulation addressing fraud has been legislated. Many non-profits have not incorporated SOX into their organizational policy, while others have, either partially or in a modified manner. Regardless, the Sarbanes-Oxley Act has drawn attention to the issue of fraud, and has prompted discussion of fraud prevention and detection in the non-profit sector.
Galia, Caitlin L., "The Sarbanes Oxley Act’s Influence on the Non-Profit Sector" (2016). Honors Projects. 507.