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Keywords: SOX Section 302
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2020) 19 (2): 221–246.
Published: 20 April 2020
..., SOX Sections 302 and 404a, starting in 2002 and 2007, respectively. A small number of these firms also voluntarily adopted (and sometimes dropped) Section 404b during 2004-2010. The purpose of this study is to investigate the impact of a series of internal control regulations introduced by SOX...
