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

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dc.contributor.authorMartin, James
dc.contributor.authorOckree, Kanalisen_US
dc.dateOctober 2008en_US
dc.date.accessioned2018-11-02T14:38:38Z
dc.date.available2018-11-02T14:38:38Z
dc.date.issued2008-10-1
dc.description.abstractExhaustive 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.en_US
dc.description.sponsorshipKaw Valley Banken_US
dc.format.mediumPDFen_US
dc.identifier.otherSchool of Business Working Paper Series; No. 106en_US
dc.identifier.urihttps://hdl.handle.net/10425/321
dc.language.isoen_USen_US
dc.publisherWashburn University. School of Businessen_US
dc.subjectAuditingen_US
dc.subjectCorporate Governanceen_US
dc.subjectSarbanes-Oxley Acten_US
dc.subjectSOXen_US
dc.titleSection 404 of Sarbanes-Oxley Act: An Analysis of External and Internal Responsesen_US
dc.typeWorking paperen_US
washburn.identifier.cdm33en_US
washburn.identifier.oclc304398343en_US
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