Evaluating SOX Section 404: Costs, Benefits and Earnings Management

Betriebs- & Volkswirtschaft

• Earnings Management 100%
• Financial Reporting 92%
• Costs and Benefits 88%
• Corporate Governance 76%
• Sarbanes-Oxley Act of 2002 66%
• Internal Control System 65%
• Compliance Costs 61%
• Earnings Quality 59%
• Management Studies 55%
• Internal Control 52%

Mathematik

• Costs 71%
• Governance 29%
• Internal 27%
• Compliance 20%
• Control System 14%