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Keywords: Sarbanes-Oxley
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 61–84.
Published: 01 February 2013
...Lucy Huajing Chen; Jayanthi Krishnan; Heibatollah Sami; Haiyan Zhou SUMMARY Section 404 of the Sarbanes-Oxley Act requires managers to assess, and their auditors to express an opinion on, the effectiveness of internal controls over financial reporting (ICFR). Policymakers expect the ICFR audits...