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Tuesday, Dec 1, 2009Dr. Sean D. Jasso examines ethical footprint of SOX; writing as learning
Posted by dgore
Political economist Sean D. Jasso, Ph.D., a member of the practitioner faculty of economics at the Graziadio School, has had two new papers accepted for publication. In one paper he weighs the public policy legacy of Sarbanes Oxley. The other paper looks at writing in the classroom setting as a tool to “strengthen the students’ learning while also challenging and rewarding the professor to account for the learning in their students’ own ideas through words.”
On July 30, 2002, President George W. Bush signed into law the Sarbanes-Oxley Act of 2002, also known as the Public Company Accounting Reform and Investor Protection Act of 2002. At the heart of the Act is the mandate for corporate reform from the massive financial and leadership fraud of the late 1990s and early 2000s
In the forthcoming paper for the Journal of Academy of Business and Economics, Dr. Jasso seeks to understand Sarbanes-Oxley as “public policy in response to market failure – that is, when the market stops providing efficient and ethical solutions to society.”
“I look to the Act itself recognizing that the literature on Sarbanes-Oxley (SOX) to date has lacked the theoretical framework necessary for fully understanding its public policy domain,” he writes. “The only consistent criticism on SOX from its inception has been from management, economic, and political scholarship predominantly targeting its financial impact upon the corporation through its rigid compliance mandates.”
The paper is part of a series of essays that attempts to look deep into the soul of the Act not only evaluating the efficacy of the policy, but also to verify the heralding for a new dedication to the ethical and moral boardroom in the public corporation. The larger project consults legislative, legal, historical, and philosophical primary and secondary research to confirm the big question, ‘Does Good Behavior Pay Off?’
In a paper to appear in the Review of Business Research, Dr. Jasso emphasizes the virtue of writing as the way for students to master economics and, more importantly, to retain what they have learned for years to come.
“The paper is organized around the central theme of writing is learning – such that by using essay exams as well as the traditional longer research essay, the student creates knowledge and, by default, owns the material through language arts over memorization strategy,” he writes.
Part one of the paper examines the assessment literature that supports the art of the essay as the best tool to maximize critical learning and retention. Part two presents a case study of student feedback from a collection of exams articulating responses to standard economic principles. Part three offers a recommended curriculum and assessment rubric for the traditional micro and macroeconomics course where writing remains the primary task as well as the principal assessment mechanism.
Forthcoming:
“Sarbanes-Oxley – Context & Theory: Market Failure, Information Asymmetry & the Case for Regulation” Journal of Academy of Business and Economics, Volume 9 (3) 2009
“The Essay and Its Virtue: Achieving Better Results in Teaching Economics Using Student Composition” Review of Business Research, Volume 9, (3) 2009
(Source: Abstracts by Dr. Sean D. Jasso)
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