Keane, Matthew J.; Elder, Randal J.; Albring, Susan M. - In: Review of Accounting and Finance 11 (2012), pp. 377-399
Purpose – The implementation of compliance procedures associated with the Sarbanes-Oxley Act of 2002 came at a great cost to most publicly-traded firms, largely due to the internal control disclosures required by Section 404 of the Act. The purpose of this paper is to contribute to the inquiry...
