STUDY: SOX 404 IS FAILING

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STUDY: SOX 404 IS FAILING

机译：研究：SOX 404失败

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The requirements in the Sarbanes-Oxley Act for outside audits of internal control may actually be penalizing companies that reveal problems with their controls, according to a new study. The study, which appeared in a recent ' issue of the American Accounting Association's journal The Accounting Review, found that not only do companies that give advance warning of internal-control problems gain nothing by their transparency, but they are actually penalized compared to companies that divulge such problems only when forced to restate their finances, which is too late to be of help to investors.

机译：一项新的研究表明，《萨班斯法案》对内部控制的外部审核的要求实际上可能会对揭露其控制问题的公司造成惩罚。这项研究发表在最近一期的美国会计协会杂志《会计评论》上。该研究发现，不仅对内部控制问题发出预警的公司，其透明度并没有获得任何好处，而且与那些认为内部控制问题的公司相比，实际上受到了惩罚。仅在被迫重述其财务状况时才披露此类问题，为时已晚，无法为投资者提供帮助。

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《Accounting today》 |2015年第6期|33-33|共1页
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1. Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality [J] . Anantharaman Divya, Wans Nader Accounting Review . 2019,第4期

机译：具有SOX 404（b）文件管理器和SOX 404审计质量的审计办公室经验
2. Audit Office Experience with SOX 404(b) Filers and SOX 404 Audit Quality [J] . Anantharaman Divya, Wans Nader The accounting review . 2019,第4期

机译：审计办公室经验与SOX 404（b）申请人和SOX 404审计质量
3. Is SOX 404(a) Management Internal Control Reporting an Effective Alternative to SOX 404(b) Internal Control Audits? [J] . Fan Yangyang, Li Chan, Raghunandan K. Auditing . 2017,第3期

机译：SOX 404（a）管理内部控制报告是SOX 404（b）内部控制审计的有效替代方法吗？
4. Numerical Study of Supersonic Jet Noise Emanating from an F404 Nozzle at Model Scale [C] . J. Liu, R.F. Johnson, Ravi Ramamurti AIAA SciTech forum and exposition . 2019

机译：F404喷嘴在模型尺度上产生的超音速喷气噪声的数值研究
5. Perceptions of U.S. SEC regulators on the effectiveness of SOX 404: A case study [D] . Fortune, Nicole P. 2011

机译：美国SEC监管机构对SOX 404有效性的看法：案例研究
6. Pulmonary metastasis in rectal cancer: a retrospective study of clinicopathological characteristics of 404 patients in Chinese cohort [O] . Hong-Da Pan, Gang Zhao, Qi An, 2018

机译：直肠癌肺转移：中国队列404例临床病理特征的回顾性研究
7. Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings? [O] . Impink J. (Joost), Lubberink M. (Martien), Praag B. (Bart) van, 2012

机译：加速备案要求和SOX第404条是否影响10-K备案的及时性？

STUDY: SOX 404 IS FAILING

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