Krishnan, Jagan; Krishnan, Jayanthi; Liang, Sophie - In: Review of Accounting and Finance 19 (2020) 2, pp. 221-246
Purpose: The Dodd–Frank Act of 2010 exempts small, non-accelerated filers from compliance with Sarbanes–Oxley Act (SOX) Section 404b internal control audits. However, these firms are required to comply with other internal control regulations, namely, SOX Sections 302 and 404a, starting in...
