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International implications of the cost of compliance with the external audit requirements of section 404 of Sarbanes-Oxley

Bhamornsiri, Sak; Guinn, Robert; Schroeder, Richard G. - In: International advances in economic research : IAER ; an … 15 (2009) 1, pp. 17-29

Persistent link: https://www.econbiz.de/10003813387

A study of firms surrounding the threshold of Sarbanes-Oxley Section 404 compliance

Nondorf, Maria E.; Singer, Zvi; You, Haifeng - In: Advances in accounting : a research annual 28 (2012) 1, pp. 96-110

Persistent link: https://www.econbiz.de/10009571732

Compliance costs and disclosure requirement mandates : some evidence

Fogel, Kathy; El-Khatib, Rwan; Feng, Nancy Chun; … - In: Research in accounting regulation 27 (2015) 1, pp. 83-87

Persistent link: https://www.econbiz.de/10011316565

Economic effects of SOX Section 404 compliance : a corporate insider perspective

Alexander, Cindy R.; Bauguess, Scott W.; Bernile, Gennaro; … - In: Journal of accounting & economics 56 (2013) 2/3, pp. 267-290

Persistent link: https://www.econbiz.de/10010239114

Baker Hughes : greasing the wheels in Kazakhstan (FCPA violations and implementation of a corporate ethics and anti-corruption compliance program)

Holtzblatt, Mark; Tschakert, Norbert - In: Journal of accounting education 32 (2014) 1, pp. 36-60

Persistent link: https://www.econbiz.de/10010370193

Estimating the compliance costs of securities regulation : a bunching analysis of Sarbanes-Oxley Section 404(b)

Dharmapala, Dhammika - 2016

An extensive literature has analyzed the Sarbanes-Oxley (SOX) legislation enacted in 2002, but its social welfare consequences remain controversial. One of the most significant provisions of SOX – auditor attestation of internal controls under Section 404(b) – has been applied only to firms...

Persistent link: https://www.econbiz.de/10011561164