Huang, Hua-Wei - In: Managerial Auditing Journal 24 (2009) July, pp. 584-598
Purpose – The purpose of this study is to investigate the compliance of US-traded foreign firms with Sarbanes-Oxley section 404 (SOX 404) by examining recent changes in their material internal control weakness (ICW) disclosures. This study also seeks to explore as a result of compliance,...