Evaluating Sox Section 404 PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Evaluating Sox Section 404 PDF full book. Access full book title Evaluating Sox Section 404.
| Author | : Robert J. Sonnelitter |
| Publisher | : CCH |
| Total Pages | : 436 |
| Release | : 2008-08 |
| Genre | : Business & Economics |
| ISBN | : 9780808091981 |
Download SOX 404 for Small, Publicly Held Companies 2009 Book in PDF, ePub and Kindle
SOX 404 for Small, Publicly Held Companies is a guide to assist the management of small, publicly held companies in complying with the requirements of Section 404 of the Sarbanes-Oxley Act of 2002. This reference helps management with assessing the effectiveness of its company's internal control structure and procedures for financial reporting. In making the required internal control assessment, management may identify situations where internal controls can be improved in a cost-effective manner; this book will help management bring about these improvements.
| Author | : Bianca Fischer |
| Publisher | : |
| Total Pages | : 13 |
| Release | : 2018 |
| Genre | : |
| ISBN | : |
Download Evaluating Sox Section 404 Book in PDF, ePub and Kindle
Some issues of the Sarbanes Oxley Act of 2002 are still discussed controversially in literature. Thereof, Section 404 concerning internal control over financial reporting is one of the most criticized parts. This article focuses on costs and benefits of the section and impacts on earnings management. Most authors agree that compliance costs of Section 404 far outweigh its benefits. However, long-term benefits are expected. Regarding earnings management, studies show that the section has positive effects such as increased earnings quality and improved internal control systems. Although the section is heavily debated in literature, there is consensus that SOX Section 404 greatly contributed to the improvement of quality of financial reporting and of corporate governance as a whole.
| Author | : Michael J. Ramos |
| Publisher | : John Wiley & Sons |
| Total Pages | : 282 |
| Release | : 2008-06-02 |
| Genre | : Business & Economics |
| ISBN | : 0470259221 |
Download How to Comply with Sarbanes-Oxley Section 404 Book in PDF, ePub and Kindle
Now fully revised and updated, the Third Edition of How to Comply with Sarbanes-Oxley Section 404: Assessing the Effectiveness of Internal Control is the perfect starting point for companies with no previous SOX experience. Packed with practice aids including forms, checklists, illustrations, diagrams, and tables, the new edition leads auditing professionals through every step of the audit processes associated with Section 404 compliance.
| Author | : Lynford Graham |
| Publisher | : John Wiley & Sons |
| Total Pages | : 317 |
| Release | : 2010-03-16 |
| Genre | : Business & Economics |
| ISBN | : 0470603992 |
Download Complying with Sarbanes-Oxley Section 404 Book in PDF, ePub and Kindle
A step-by-step approach for planning and performing an assessment of internal controls Filled with specific guidance for small-business compliance to SEC and PCAOB requirements relating to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific guidance on working with auditors to achieve benefits and cost reductions. This practical guide helps you knowledgeably interpret and conform to Sarbanes-Oxley 404 compliance and features: Clear, jargon-free coverage of the Sarbanes-Oxley Act and how it affects you Links to current guidance online Specific guidance to companies on how to work with auditors to achieve benefits and cost reductions Coverage of IT and IT general controls Examples and action plans providing blueprints for implementing requirements of the act Easy-to-understand coverage of the requirements of the SEC and PCAOB Discussion of the requirements for assessing internal control effectiveness A look at how the new guidance will reduce your costs In-depth explanations to help professionals understand how best to approach the internal control engagement Practice aids, including forms, checklists, illustrations, diagrams, and tables Continuing to evolve and bring about business and cultural change, this area of auditing and corporate governance is demystified in Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies, your must-have, must-own guide to SOX 404 implementation and an effective tool and reference guide for every corporate manager.
| Author | : Jennifer McCallen |
| Publisher | : |
| Total Pages | : 55 |
| Release | : 2020 |
| Genre | : |
| ISBN | : |
Download Have the Effects of SOX Section 404(b) Compliance Changed Over Time? Book in PDF, ePub and Kindle
We use regression discontinuity design to evaluate the effects of Section 404(b) of the Sarbanes-Oxley Act (SOX) on audit costs and financial reporting and how these effects have changed over time. While audit fee premiums associated with 404(b) compliance were substantial in the initial years of compliance, we find that the premiums declined until 2010 before reversing and returning to early SOX levels by 2015. We also find that the likelihood that a company selects a Big 4 auditor is greater for 404(b) compliers and that this drives a portion of the audit fee premium. Although we find some evidence that compliance results in more effective internal controls, this effect is confined to the initial years following the extension of management internal control reporting to non-accelerated filers. We find no evidence that the audit of internal controls over financial reporting yields more informative internal control reports. Together, while evidence suggests that audit fees associated with internal control audits have not materially and sustainably declined since inception, we find no evidence that the increased audit effort is associated with improved internal control quality or reporting. Our findings directly respond to calls from regulators and academics for research on the updated Section 404(b) compliance rules recently introduced by the SEC and should be of interest to a variety of corporate stakeholders.
| Author | : Sridhar Ramamoorti |
| Publisher | : CCH Incorporated |
| Total Pages | : 600 |
| Release | : 2010-11 |
| Genre | : Business & Economics |
| ISBN | : 9780808024040 |
Download Sox 404 for Small, Publicly Held Companies 2011 Book in PDF, ePub and Kindle
SOX 404 for Small, Publicly Held Companies provides all the information that management needs to assess the effectiveness of a company¿s internal control over financial reporting and its disclosure controls. Written for small and very small companies, SOX 404 focuses on the SEC¿s rules for assessing internal control and the PCAOB¿s requirements for independent auditors. Numerous checklists and workpapers for small and very small companies make research and reporting quick and cost-effective; electronic versions are included on the companion CD-ROM. With the upcoming requirement for all public companies to comply with SOX sections 404(a) and 404(b) [SOX 404(b) refers to the requirement for auditor attestation of management¿s assessment of internal controls over financial reporting] beginning with periods on or after June 15, 2010, this CCH Guide could prove extremely informative and valuable for your compliance efforts.
| Author | : Sanjay Anand |
| Publisher | : John Wiley & Sons |
| Total Pages | : 290 |
| Release | : 2006-06-15 |
| Genre | : Business & Economics |
| ISBN | : 0471927678 |
Download Sarbanes-Oxley Guide for Finance and Information Technology Professionals Book in PDF, ePub and Kindle
Praise for Sarbanes-Oxley Guide for Finance and Information Technology Professionals "Effective SOX programs enlist the entire organization to build and monitor a compliant control environment. However, even the best SOX programs are inefficient at best, ineffective at worst, if there is a lack of informed, competent finance and IT personnel to support the effort. This book provides these important professionals a needed resource for and road map toward successfully implementing their SOX initiative." —Scott Green Chief Administrative Officer, Weil, Gotshal & Manges LLP and author, Sarbanes-Oxley and the Board of Directors "As a former CFO and CIO, I found this book to be an excellent synopsis of SOX, with impressive implementation summaries and checklists." —Michael P. Cangemi CISA, Editor in Chief, Information Systems Control Journal and author, Managing the Audit Function "An excellent introduction to the Sarbanes-Oxley Act from the perspective of the financial and IT professionals that are on the front lines of establishing compliance in their organizations. The author walks through many areas by asking 'what can go wrong' types of questions, and then outlines actions that should be taken as well as the consequences of noncompliance. This is a good book to add to one's professional library!" —Robert R. Moeller Author, Sarbanes-Oxley and the New Internal Auditing Rules "Mr. Anand has compiled a solid overview of the control systems needed for not only accounting systems, but also the information technologies that support those systems. Among the Sarbanes books on the market, his coverage of both topics is unique." —Steven M. Bragg Author, Accounting Best Practices "An excellent overview of the compliance process. A must-read for anyone who needs to get up to speed quickly with Sarbanes-Oxley." —Jack Martin Publisher, Sarbanes-Oxley Compliance Journal
| Author | : Robert J Sonnelitter |
| Publisher | : Cch |
| Total Pages | : 558 |
| Release | : 2006-11-16 |
| Genre | : Business & Economics |
| ISBN | : 9780808090403 |
Download Sox 404 for Small, Publicly Held Companies, 2007 Book in PDF, ePub and Kindle
| Author | : Michael J. Ramos |
| Publisher | : John Wiley & Sons |
| Total Pages | : 384 |
| Release | : 2005-04-15 |
| Genre | : Business & Economics |
| ISBN | : 0471730904 |
Download The Sarbanes-Oxley Section 404 Implementation Toolkit Book in PDF, ePub and Kindle
The tools to manage ongoing Sarbanes-Oxley compliance In The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year. The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control. A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting.
| Author | : Cornelius E. Tierney |
| Publisher | : John Wiley & Sons |
| Total Pages | : 323 |
| Release | : 2006-07-28 |
| Genre | : Business & Economics |
| ISBN | : 0470036893 |
Download OMB Circular A-123 and Sarbanes-Oxley Book in PDF, ePub and Kindle
How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.
