Chan, Kam; Kleinman, Gary; Lee, Picheng - In: International Journal of Accounting & Information Management 17 (2009) 1, pp. 53-65
Purpose – The purpose of this paper is to examine the determinants of internal control weakness remediation revealed under Sarbanes‐Oxley (SOX) section 404 reporting requirements. Design/methodology/approach – Data on firms that reported internal control weaknesses for fiscal year 2004 are...