Economic Effects of SOX Section 404 Compliance: A Corporate Insider Perspective

Medientyp: E-Book

Titel: Economic Effects of SOX Section 404 Compliance : A Corporate Insider Perspective

Beteiligte: Alexander, Cindy R. [VerfasserIn]; Bauguess, Scott W. [Sonstige Person, Familie und Körperschaft]; Bernile, Gennaro (帅纳) [Sonstige Person, Familie und Körperschaft]; Lee, Yoon-Ho Alex [Sonstige Person, Familie und Körperschaft]; Marietta-Westberg, Jennifer [Sonstige Person, Familie und Körperschaft]

Erschienen: [S.l.]: SSRN, [2014]

Umfang: 1 Online-Ressource (56 p)

Sprache: Englisch

Entstehung:

Anmerkungen: In: Journal of Accounting & Economics (JAE), Forthcoming
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 23, 2013 erstellt

Beschreibung: We use survey responses from 2,901 corporate insiders to assess the costs and benefits of compliance with Section 404 of the Sarbanes-Oxley Act. The majority of respondents recognize compliance benefits, but they do not perceive these benefits to outweigh the costs, on average. This is particularly true among smaller companies where the start-up costs are proportionately larger. However, the perceived efficiency of compliance increases with auditor attestations, years of compliance experience, and after the remediation of a material weakness. Notably, the perceived effects of compliance depend largely on firm complexity, but are mostly unrelated to firm governance structure

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