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Keywords: SOX 404
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Journal Articles
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
... Sarbanes-Oxley Act SOX 404 screening The present paper is based on the first chapter of my dissertation. I am indebted to my committee members: Sasson Bar-Yosef (chair), Stanley Baiman, Annalisa Prencipe, and Catherine Schrand for their helpful guidance. I also gained from helpful suggestions...
Includes: Supplementary data
Journal Articles
Journal Articles
The Accounting Review (2015) 90 (3): 1201–1240.
Published: 01 May 2015
... enforcement SOX 404 accounting quality We examine the reporting of accounting restatements by foreign firms listed in the United States. Accounting rules in the U.S. require firms to issue a restatement correcting prior material errors upon discovery ( Financial Accounting...