Internal accounting controls: Does compa
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Robert W. Rouse
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Article
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2010
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John Wiley and Sons
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English
β 57 KB
## Abstract Section 404 of the SarbanesβOxley 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? Shoul