Internal control under Sarbanes-Oxley: A critical examination

Managerial Auditing Journal

Volumn 21, Issue 3, 2006, Pages 317-323

  Tackett, James A ^a   Wolf, Fran ^a   Claypool, Gregory A ^a  

^a YOUNGSTOWN STATE UNIVERSITY   (United States)

Author keywords

Financial reporting; Internal control; Laws and regulations

Indexed keywords

EID: 33644514357     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686900610653044     Document Type: Article

References (3)

1. Auditing Standard No. 2 (2004), An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, Public Company Accounting Oversight Board, New York, NY.
2. PriceWaterhouseCoopers (2004), "Advertisement", Wall Street Journal, December 2, p. A5.
3. Taub, S. (2004), "Sarbox 404 costs 63 percent higher than expected", CFO.com, available at: www.cfo.com/article.cfm/3084035/c_3084056?f?home_todayinfinance (Accessed August 12, 2004)