Alexander, Cindy R.; Bauguess, Scott W.; Bernile, Gennaro; … - In: Journal of Accounting and Economics 56 (2013) 2, pp. 267-290
We use survey responses from 2,901 corporate insiders to assess the costs and benefits of compliance with Section 404 of the Sarbanes-Oxley Act. The majority of respondents recognize compliance benefits, but they do not perceive these benefits to outweigh the costs, on average. This is...
