Join our mailing list!
(Your shopping cart is empty)
Diane Publishing Books
Internal Controls: SEC Should Consider Requiring Companies to Disclose Whether They Obtained an Auditor Attestation
A. Nicole Clowers (au)
Section 404(b) of the Sarbanes-Oxley Act requires a public company to have its independent auditor attest to and report on managementäó»s internal control over financial reporting (known as the auditor attestation requirement). In July 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act exempted companies with less than $75 million in public float from the auditor attestation requirement. The act mandated a report that examines the impact of the permanent exemption on the quality of financial reporting by small public companies and on investors. This report discusses (1) how the number of financial statement restatements compares between exempt and nonexempt companies (i.e., those with $75 million or more in public float); (2) the costs and benefits of complying with the attestation requirement; and (3) what is known about the extent to which investor confidence is affected by compliance with the auditor attestation requirement. Tables and figures. This is a print on demand report.
Asia Rising: Why America Will Prosper as Asia’s Economies Boom
Gates of the Alamo
Live Now, Age Later: Proven Ways to Slow Down the Clock
Around the American Table: Treasured Recipes & Food Traditions from the American Cookery Collections of the New York Public Library
Share your knowledge of this product with other customers...
Be the first to write a review
Diane Publishing Co
PO Box 617
Darby, PA 19023-0617
Become an Affiliate
Send Us Feedback
Copyright ï¿½ 2004 Diane Publishing Company. All Rights Reserved.