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Two Years and Counting Armed with two full years of Sarbanes-Oxley section 404 reports, the authors analyze whether section 404 has lived up to its intended purpose to improve the quality of financial reporting
Journal article

Two Years and Counting Armed with two full years of Sarbanes-Oxley section 404 reports, the authors analyze whether section 404 has lived up to its intended purpose to improve the quality of financial reporting

K. E. Scarborough and Mark H. Taylor
Journal of Accountancy, Vol.203(6), pp.74-80
2007

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