"The Healthcare Environment and Financial Statements"

   W2 Discussion: The Sarbanes-Oxley Act of 2002

Healthcare Financial Management The Sarbanes-Oxley Act of 2002

The Sarbanes-Oxley Act of 2002, or SOX, was originally passed as a result of several large companies unethical cost-reporting (e.g. Enron, Adelphia).

SOX requires strict financial disclosures, yet apply largely to for profit entities. Discuss the impact that SOX has had on the healthcare industry.


Zelman, W., McCue, M., Millikan, A. & Glick, N. (2014). Financial management of health care organizations: an introduction to fundamental tools, concepts, and applications (4th ed.). Hoboken: NJ: Wiley & Sons. ISBN: 9781118466568 Chapters 3 & 4