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ERIC Number: ED496449
Record Type: Non-Journal
Publication Date: 2005
Pages: 6
Abstractor: ERIC
ISSN: ISSN-1068-1027
The Significance of Sarbanes-Oxley for College and University Boards
Michaelson, Martin
Trusteeship, v13 n3 p1-6 May-Jun 2005
The trustees of nearly all higher education institutions are now facing important decisions about the appropriateness of adopting principles of the Sarbanes-Oxley Act at their schools. With this issue come several questions about the changes this adoption might produce, and whether or not they will be beneficial. In this article, the author discusses the advantages and disadvantages of implementing Sarbanes-Oxley provisions at colleges and universities. He cautions readers that, while some aspects of business governance may be helpful to college and university boards, generalities about best business practices or copying other institutions' plans are not enough. In considering this change, trustees must be specific to the institution for whose well-being they are responsible.
Association of Governing Boards of Universities and Colleges. 1133 20th Street NW Suite 300, Washington, DC 20036. Tel: 800-356-6317; Tel: 202-296-8400; Fax: 202-223-7053; Web site:
Publication Type: Reports - Descriptive; Journal Articles
Education Level: Higher Education
Audience: Administrators
Language: English
Sponsor: N/A
Authoring Institution: Association of Governing Boards of Universities and Colleges, Washington, DC.
Grant or Contract Numbers: N/A