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One Size Fits All? Decentralization, Corruption, and the Monitoring of Bureaucrats

✍ Scribed by Christian Lessmann; Gunther Markwardt

Book ID
113954080
Publisher
Elsevier Science
Year
2010
Tongue
English
Weight
303 KB
Volume
38
Category
Article
ISSN
0305-750X

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## Abstract Does the level of discovered fraud in publicly traded companies justify the β€œone‐size‐fits‐all” philosophy of the Sarbanes‐Oxley Act? Especially considering the costs to implement Section 404? We know that Congress has made attempts to exempt firms with market capitalization below $75 m