Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses
ABSTRACT
We examine various penalties that could serve as enforcement mechanisms for Sarbanes-Oxley (SOX) Section 404. We focus on firms with restatements, some of which had previously reported their control weaknesses as required and some of which acknowledged them only after announcing their restatement. We find ...more
No comments:
Post a Comment