SOX Section 404 Twenty Years After: Reviewing Costs and Benefits
Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 concerning internal control over financial reporting is one of the most criticized parts. This article focuses on costs and benefits of the section and impacts on earnings management...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
ACRN Publishing
2020-05-01
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| Series: | ACRN Journal of Finance and Risk Perspectives |
| Subjects: | |
| Online Access: | http://www.acrn-journals.eu/resources/jofrp09h.pdf |