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Keywords: SOX Section 404
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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
.... In this study, we investigate the impact of a series of internal control regulations introduced by SOX on the financial reporting quality of small firms. Dodd–Frank Act SOX Section 302 SOX Section 404 Material weaknesses The second research question is, do the benefits from Section 404b, if any...
