Examining non-profit post-secondary institutions' voluntary compliance with the Sarbanes-Oxley Act

This applied dissertation was designed to examine to what extent are non-profit higher education institutions complying or considering voluntarily complying with the Sarbanes-Oxley Act of 2002. The researcher examined two-year and four-year higher education institutions decision to voluntarily comply with Sarbanes-Oxley by utilizing quantitative methodology research. An online questionnaire was administered to analyze decisions on the topics of complying, improved corporate governance, and increased credibility at higher education institutions relative to voluntary compliance with the Sarbanes-Oxley Act. College and university leaders were randomly selected from approximately 2800 non-profit colleges in the United States, to extract the stratified 585 sample questionnaire participants.