DOBRE, Mirela - In: Journal of Accounting and Management Information Systems 10 (2011) 3, pp. 397-423
There has been some controversy regarding the burden that the Sarbanes-Oxley Section 404 (SOX 404) casts on American public companies and whether the benefits outweigh the costs of compliance. Starting with November 15, 2004, Section 404 of the Act requires all accelerated firms (with at least...