SOX 404(b) Provides Investor Value After All
Study results contradict critics who are trying to water down the Sarbanes-Oxley requirement for auditing internal controls over financial reporting.
Do Big Four Auditors Unfairly Raise Fees?
The longer the tenure of a company's Big Four auditor, the greater the fee — even though the effort required of the auditor lessens over time.
Auditor Independence Rule Isn’t Tough Enough
Requiring top corporate executives to be only a year or two removed from a prior job with the company's auditor is insufficient, study suggests.