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    Section 404 of Sarbanes-Oxley Act: An Analysis of External and Internal Responses

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    Author
    Martin, James
    Ockree, Kanalis
    Publisher
    Washburn University. School of Business
    Sponsor
    Kaw Valley Bank
    Date
    October 2008
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    Abstract
    Exhaustive research has been done on the effects of the Sarbanes-Oxley Act (SOX) since its passage in July 2002. Researchers such as Rittenberg and Miller (Rittenberg, 2005) found improvements in information technology controls and anti-fraud processes. Wagner and Dittmar (Wagner, 2006) found extensive SOX benefits related to improvements in internal control from reduced human error and improved documentation. This paper adds to the body of prior research by identifying and analyzing collateral internal and external reactions to material weaknesses reported following SOX. Specifically, the authors identify and analyze five external outcomes and four internal responses related to companies which have reported material weaknesses in internal control pursuant to SOX.
    URI
    https://wuir.washburn.edu/handle/10425/321
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