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: Research publications: item detail
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Sarbanes-Oxley Optimization: Emerging Trends in Risk-Based Section 404 Compliance
©February 2010, 10 pages |
 Extensive discussions with foreign private issuers, backed by a series of detailed interviews with 14 of Europe’s largest public companies, have highlighted certain nuances of difference between the Sarbanes-Oxley Section 404 experiences of overseas companies and the road that has been traveled by United States firms since the legislation was enacted in 2002. The research builds on an earlier report, published by Financial Executives Research Foundation and BMR Advisors, on the operational optimization of Sarbanes-Oxley Section 404 compliance programs. The outputs of this report, published in November 2008, are summarized below. |
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