Jory, Surendranath R.; Peng, Jacob; Ford, Caroline O. - In: Review of Accounting and Finance 9 (2010) 3, pp. 285-305
Purpose – Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX 404) requires auditors to attest to, and report on, management's assessment and effectiveness of the company's internal control systems. This paper aims to examine investor reaction to companies' announcements of new information...
