SOX 404 disclosures: A 19-year review
Take an in-depth look at SOX 404 disclosure trends from 2004 to 2022.
This report considers adverse SOX 404 assessments, year-over-year changes in adverse ICFR assessments, trends in issues cited and a demographic trend analysis for adverse SOX 404 disclosures broken down by company size, location and industry. We've also added to this report an analysis of SPAC ICFR assessments.
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