Fischer, Bianca; Gral, Bernadette; Lehner, Othmar - In: ACRN journal of finance and risk perspectives 9 (2020) 1, pp. 103-112
Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 … benefits of the section and impacts on earnings management. Most authors agree that compliance costs of Section 404 far … heavily debated in literature, there is consensus that SOX Section 404 greatly contributed to the improvement of quality of …