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Litigation risk, information asymmetry and conditional conservatism
Liu, Zhefeng; Elayan, Fayez A. - In: Review of quantitative finance and accounting 44 (2015) 4, pp. 481-608
Persistent link: https://www.econbiz.de/10011333152
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The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation Under Sarbanes-Oxley Act Section 404 (B)
Brown, Kareen - 2015
On November 4th 2009, non-accelerated filers have been permanently exempted from compliance with SOX Section 404(b) (404 (b)) which called for independent auditor attestation. While compliance with 404(b) had never been mandatory, a number of companies voluntarily comply with it despite the...
Persistent link: https://www.econbiz.de/10013037329
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To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes-Oxley Act
Brown, Kareen E.; Elayan, Fayez A.; Li, Jingyu; … - In: Research in accounting regulation 28 (2016) 2, pp. 86-95
Persistent link: https://www.econbiz.de/10011624527