Browsing by Subject "Financial Statements"

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    • Section 404 of Sarbanes-Oxley Act: Did the Stock Market Anticipate It? 

      Martin, James; Ockree, Kanalis (Washburn University. School of Business, 2005-08-1)
      With the 2002 passage of the Sarbanes-Oxley Act (SOX), substantial new internal control disclosures are required of publicly traded companies. This paper examines the relationship between internal control and SOX and ...