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Sarbanes Oxley Section 404 Costs of Compliance: a case study


  • Lineke Sneller
  • Henk Langendijk

    (Business at the University of Amsterdam)


In 2002 US Congress approved the Sarbanes Oxley Act (SOX). Section 404 requires companies to assess their internal controls and acquire an attestation of this assessment from their external auditor. In this paper, we investigate the costs of compliance of this assessment and attestation. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

Suggested Citation

  • Lineke Sneller & Henk Langendijk, 2007. "Sarbanes Oxley Section 404 Costs of Compliance: a case study," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(2), pages 101-111, March.
  • Handle: RePEc:bla:corgov:v:15:y:2007:i:2:p:101-111

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    References listed on IDEAS

    1. Yoshiro Miwa & J. Mark Ramseyer, 2005. "Who Appoints Them, What Do They Do? Evidence on Outside Directors from Japan," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 14(2), pages 299-337, June.
    2. Okuno-Fujiwara, Masahiro & Okazaki, Tetsuji (ed.), 1999. "The Japanese Economic System and its Historical Origins," OUP Catalogue, Oxford University Press, number 9780198289012, June.
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    Cited by:

    1. Paul Klumpes, 2013. "Audit fee pricing and internationally-credible GAAP: a property rights analysis," European Journal of Law and Economics, Springer, vol. 35(1), pages 21-39, February.
    2. Jackson, Gregory, 2010. "Understanding corporate governance in the United States: An historical and theoretical reassessment," Arbeitspapiere 223, Hans-Böckler-Stiftung, Düsseldorf.

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