Why did management and auditors fail to identify ineffective internal controls in their initial SOX 404 reviews?

Review of Accounting and Finance

Volumn 7, Issue 4, 2008, Pages 338-354

  Chan, Kam C ^a   Lee, Picheng ^a   Seow, Gim S ^b  

^a PACE UNIVERSITY   (United States)

^b UNIVERSITY OF CONNECTICUT   (United States)

Author keywords

Audit committees; Auditing standards; Legislation; United States of America

Indexed keywords

EID: 84993044197     PISSN: 14757702     EISSN: 17587700     Source Type: Journal    
DOI: 10.1108/14757700810920757     Document Type: Article

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