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Keywords: Internal control
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Journal Articles
Journal:
Journal of Investment Compliance
Journal of Investment Compliance (2009) 10 (2): 54–66.
Published: 12 June 2009
...Matthew A. Zolnor Purpose The purpose of this paper is to analyze the efficiency of the internal control reporting (ICR) requirements imposed by Sections 302 and 404 of the Sarbanes‐Oxley Act of 2002 (SOX). The lessons learned are then applied to the current financial crisis. Design/methodology...
