Hegazy, Mohamed; Kamer, Noha Abou - In: Afro-Asian Journal of Finance and Accounting 2 (2010) 2, pp. 154-182
The recent accounting scandals that have occurred in the USA have resulted in the issuance of the Sarbanes Oxley Act (SOX), with emphasis on Section 404 related to enhancing the companies' internal controls. This research study critically examines Section 404 requirements, surveying a sample of...