How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses
Article first published online: 3 JAN 2012
©, University of Chicago on behalf of the Institute of Professional Accounting, 2011
Journal of Accounting Research
Volume 50, Issue 3, pages 811–843, June 2012
How to Cite
RICE, S. C. and WEBER, D. P. (2012), How Effective Is Internal Control Reporting under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses. Journal of Accounting Research, 50: 811–843. doi: 10.1111/j.1475-679X.2011.00434.x
- Issue published online: 1 MAY 2012
- Article first published online: 3 JAN 2012
- Accepted manuscript online: 18 NOV 2011 07:11AM EST
- Received 06 August 2010; accepted 29 October 2011
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