The impact of high insider ownership on SOX 404 internal controls

Title

The impact of high insider ownership on SOX 404 internal controls

Description

This study aims to investigate the effect of high insider ownership on firms’ internal controls over financial reporting. In particular, it examines how high insider ownership affects the likelihood of an adverse Sarbanes–Oxley Act Section (SOX Section 404) opinion and its subsequent remediation.

Fresno State author

Lucy Diala

College or School

Craig School of Business

Department

Accountancy

Format

article

Full text

https://doi.org/10.1108/CG-03-2019-0087

Citation Info

Diala, L. U., & Houmes, R. (2019). The impact of high insider ownership on SOX 404 internal controls. Corporate Governance: The International Journal of Business in Society, 20(1), 106–122. https://doi.org/10.1108/CG-03-2019-0087

Files

Diala_p1.pdf

Citation

“The impact of high insider ownership on SOX 404 internal controls,” Outstanding Faculty Publications, accessed October 5, 2024, https://facpub.library.fresnostate.edu.fsdigitalhumanities.com/items/show/76.