Do the Benefits of Small Issuer SOX 404(b) Exemptions Outweigh the Costs?

被引：0

作者：

Convery, Amanda M. ^{[1
]}

Levine, Carolyn B. ^{[1
]}

机构：

[1] Univ Delaware, Alfred Lerner Coll Business & Econ, Dept Accounting & Management Informat Syst, Newark, DE 19716 USA

来源：

CURRENT ISSUES IN AUDITING | 2021年 / 15卷 / 02期

关键词：

SOX404(b); internal control attestation; credence goods; exemptions; small firm; AUDIT PRODUCTION;

D O I：

10.2308/CIIA-2020-026

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Responding to complaints that small issuers have disproportionately high costs that exceed the benefits of internal control attestation, the SEC has expanded size-based exemptions to SOX 404(b) since its initial adoption. Recent changes to the exemption criteria have rekindled the debate over the value of the SOX 404(b) requirement. This paper summarizes the model presented in Levine (2009), describes conditions for overauditing, and suggests solutions for practitioners, their clients, and regulators.

引用

页码：A1 / A8

页数：8

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