Browsing by Subject "Financial Statements"
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Section 404 of Sarbanes-Oxley Act: Did the Stock Market Anticipate It?
(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 ...