The authors are both from the Department of Accounting, College of Management, National Taiwan University. They appreciate the constructive comments of Steven Young (associate editor), an anonymous referee, and workshop participants at Kyoto University, National Chengchi University, and the 2011 American Accounting Association Annual Meeting. Financial support from the National Science Council in Taiwan is gratefully acknowledged.
Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act?
Article first published online: 5 SEP 2012
© 2012 Blackwell Publishing Ltd
Journal of Business Finance & Accounting
Volume 39, Issue 9-10, pages 1240–1271, November/December 2012
How to Cite
Hsu, A. W.-H. and Liao, C.-H. (2012), Do Compensation Committees Pay Attention to Section 404 Opinions of the Sarbanes-Oxley Act?. Journal of Business Finance & Accounting, 39: 1240–1271. doi: 10.1111/j.1468-5957.2012.02302.x
- Issue published online: 11 JAN 2013
- Article first published online: 5 SEP 2012
- (Paper received March 2011, revised version accepted May 2012)
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