The Third Year of Section 404 Reporting on Internal Control

US public companies recently filed, for the second or third time, management and auditor reports on internal control as required by Section 404 of the Sarbanes-Oxley Act of 2002 (404 reports). This Special Comment summarizes our experience and findings on the credit implications of these reports

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Year of publication:	[2007]
Authors:	Jonas, Gregory
Other Persons:	Gale, Marc (contributor) ; Rosenberg, Alan (contributor) ; Hedges, Luke (contributor)
Publisher:	[2007]: [S.l.] : SSRN

Extent:	1 Online-Ressource (20 p)
Type of publication:	Book / Working Paper
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 2007 erstellt
Other identifiers:	10.2139/ssrn.985546 [DOI]
Classification:	M41 - Accounting ; M49 - Accounting and Auditing. Other ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance ; G38 - Government Policy and Regulation ; G32 - Financing Policy; Capital and Ownership Structure ; G33 - Bankruptcy; Liquidation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012730104