𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Internal accounting controls: Does company size matter?

✍ Scribed by Robert W. Rouse

Publisher
John Wiley and Sons
Year
2010
Tongue
English
Weight
57 KB
Volume
21
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

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? Β© 2010 Wiley Periodicals, Inc.

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