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Internal accounting controls: Does company size matter?
Author(s) -
Rouse Robert W.
Publication year - 2010
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20588
Subject(s) - accounting , business , section (typography) , sarbanes–oxley act , audit , advertising
Section 404 of the Sarbanes‐Oxley Act required CEOs and CFOs to certify their firms' internal controls were working properly. But the expense of determining that was seen as such a burden on small companies that for years they have been exempted. But is this the right thing to do? Should investors be concerned? © 2010 Wiley Periodicals, Inc.