To exempt or not to exempt non-accelerated filers from compliance with the auditor attestation requirement of Section 404(b) of the Sarbanes-Oxley Act
Kareen E. Brown, Fayez A. Elayan, Jingyu Li, Emad Mohammad, Parunchana Pacharn, Zhefeng Frank Liu
| Year of publication: |
October 2016
|
|---|---|
| Authors: | Brown, Kareen E. ; Elayan, Fayez A. ; Li, Jingyu ; Mohammad, Emad ; Pacharn, Parunchana ; Liu, Zhefeng |
| Published in: |
Research in accounting regulation. - Kidlington [u.a.] : Elsevier, ISSN 1052-0457, ZDB-ID 83229-7. - Vol. 28.2016, 2, p. 86-95
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| Subject: | Sarbanes-Oxley Act | Internal control | Auditing | Disclosure regulation | Internes Kontrollsystem | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Auskunftspflicht | Normbefolgung | Legal compliance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.racreg.2016.09.005 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011624527