New guidance on SOX 404

Thomas R. Weirich, Robert W. Rouse

Research output: Contribution to journalArticlepeer-review

3 Scopus citations

Abstract

The internal control requirements of the Sarbanes-Oxley Act (SOX) have been called the most significant change in public company auditing since the advent of the federal securities laws. But do the costs—or companies struggling to meet those requirements—outweigh the benefits of SOX? That's the motivation for important new guidance recently issued.

Original languageEnglish
Pages (from-to)37-41
Number of pages5
JournalJournal of Corporate Accounting and Finance
Volume18
Issue number4
DOIs
StatePublished - May 1 2007

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