Evaluating SOX Section 404: Costs, Benefits and Earnings Management

Keyphrases

• Cost-benefit 100%
• SOX 404 100%
• Earnings Management 100%
• Benefits Management 100%
• Cost Management 100%
• Section 404 66%
• Corporate Governance 33%
• Management Research 33%
• Internal Control over Financial Reporting 33%
• Internal Control System 33%
• Financial Reporting Quality 33%
• Earnings Quality 33%
• Long-term Benefit 33%
• Compliance Costs 33%
• Sarbanes-Oxley Act of 2002 33%

Economics, Econometrics and Finance

• Cost Benefit Analysis 100%
• Accounting Policy 100%
• Corporate Governance 33%
• Compliance Costs 33%