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M&A checklists for a post‐SOX world
Author(s) -
Byington J. Ralph,
Christensen Jo Ann,
McGee William Jerome
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20180
Subject(s) - accounting , business , sarbanes–oxley act , section (typography) , audit , advertising
Section 404 of the Sarbanes‐Oxley Act of 2002 (SOX) requires the majority of publicly traded companies to include a report on the effectiveness of their internal controls. Most company managers have been inundated with information about this. But there has been less attention paid to how SOX affects a company's M&A evaluation techniques. The authors present useful suggestions and checklists that will help reduce M&A risks in a post‐SOX world. © 2006 Wiley Periodicals, Inc.