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https://dair.nps.edu/handle/123456789/3673
Full metadata record
DC Field | Value | Language |
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dc.contributor.author | Office of Economic Analysis, United States Securities and Exchange Commission (SEC) | |
dc.date.accessioned | 2020-05-07T16:47:10Z | - |
dc.date.available | 2020-05-07T16:47:10Z | - |
dc.date.issued | 2009-09-01 | |
dc.identifier.citation | Unlimited Distribution | |
dc.identifier.uri | https://dair.nps.edu/handle/123456789/3673 | - |
dc.description.abstract | This report presents an analysis of data from publicly traded companies collected from an Securities and Exchange Commission (SEC)-sponsored Web survey of financial executives of companies with Section 404 experience conducted during December 2008 and January 2009. The analysis of the survey data is designed to inform the Commission and other interested parties as to whether changes occurring since 2007 are having the intended effect of facilitating more cost-effective internal controls evaluations and audits, especially as they may apply to smaller reporting companies. The findings of the analysis relating to efficiency include evidence on the total and component compliance costs, the changes in costs over time, and the factors that help to explain why costs are lower or higher for some companies than for others. These findings include evidence of direct and indirect effects that management ascribes to Section 404 compliance, including evidence on intended benefits. | |
dc.language | English (United States) | |
dc.publisher | Office of Economic Analysis, United States Securities and Exchange Commission (SEC) | |
dc.relation.ispartofseries | Simplify Acquisition - Audit and Oversight | |
dc.relation.ispartofseries | SEC809-SMP-09-0052 | |
dc.subject | Simplify Acquisition | |
dc.subject | Audit | |
dc.subject | Oversight | |
dc.subject | Section 404 | |
dc.subject | Sarbanes-Oxley Act | |
dc.subject | Compliance | |
dc.subject | Management Guidance | |
dc.subject | Accounting | |
dc.subject | Financial Reporting | |
dc.subject | Internal Control | |
dc.title | Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements | |
dc.type | Article | |
Appears in Collections: | Section 809 Panel: Reports, Recommendations & Resource Library |
Files in This Item:
File | Size | Format | |
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SEC809-SMP-09-0052.pdf | 2.63 MB | Adobe PDF | View/Open |
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