Reference no: EM132951647
Problem 1: Which are the Cross-sectional Variations in the Impact of Section 404?
Rice, S. C., Weber, D. P., & Wu, B. (2015). Does SOX 404 have teeth? Consequences of the failure to report existing internal control weaknesses. The Accounting Review, 90(3), 1169-1200.
Fischer, B., Gral, B., & Lehner, O. (2020). SOX section 404 twenty years after: Reviewing costs and benefits. ACRN Journal of Finance and Risk Perspectives.
Li, C., Raman, K. K., Sun, L., & Yang, R. (2020). The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements. Review of Quantitative Finance and Accounting, 54(3), 981-1009.
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