Sarbanes Oxley Section 404 Costs of Compliance: a case study

In 2002 US Congress approved the Sarbanes Oxley Act (SOX). Section 404 requires companies to assess their internal controls and acquire an attestation of this assessment from their external auditor. In this paper, we investigate the costs of compliance of this assessment and attestation. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

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Year of publication:	2007
Authors:	Sneller, Lineke ; Langendijk, Henk
Published in:	Corporate Governance: An International Review. - Wiley Blackwell, ISSN 0964-8410. - Vol. 15.2007, 2, p. 101-111
Publisher:	Wiley Blackwell

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Extent:	text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005158301