Sneller, Lineke; Langendijk, Henk - In: Corporate Governance: An International Review 15 (2007) 2, pp. 101-111
In 2002 US Congress approved the Sarbanes Oxley Act (SOX). Section 404 requires companies to assess their internal controls and acquire an attestation of this assessment from their external auditor. In this paper, we investigate the costs of compliance of this assessment and attestation....