This study examines companies' costs to comply with SOX 404 and identifies factors that are associated with these costs. SOX 404 costs can be classified into three categories: internal labor costs, external consulting and technology expenses, and auditor attestation charges. While prior research...

Purpose – To examine if there are systematic gender‐based differences in the perceptions of accounting firm alumni about their experiences with accounting firms. Design/methodology/approach – Alumni of Big 4 firms' offices in two large cities in the USA are surveyed. The analysis is based...