SOX section 404 twenty years after: Reviewing costs and benefits

Keyphrases

• SOX 404 100%
• Section 404 100%
• Earnings Management 100%
• Corporate Governance 50%
• Management Research 50%
• Internal Control over Financial Reporting 50%
• Internal Control System 50%
• Financial Reporting Quality 50%
• Earnings Quality 50%
• Long-term Benefit 50%
• Compliance Costs 50%
• Sarbanes-Oxley Act of 2002 50%

Economics, Econometrics and Finance

• Accounting Policy 100%
• Internal Control 100%
• Corporate Governance 50%
• Compliance Costs 50%

Social Sciences

• Accounting Policy 100%
• Corporate Governance 50%
• Authors 50%