Document Type
Article
Publication Date
5-1-2004
Abstract
This study examined company plans for complying with Section 404 of the Sarbanes-Oxley Act of 2002 from an institutional theory perspective. Qualitative research methods were employed by interviewing practitioners involved in Section 404 work and academics with research interests close to the subject. Through thematic coding a concept model was developed to illustrate environmental and organizational factors that may affect firms' choices. Strategic choices included actively resisting Section 404, for example, not yet starting to plan for Section 404, minimizing costs associated with compliance efforts, focusing on satisfying the external auditors and actively seeking strategic improvements. The concept model can be used as an analytical tool to anticipate and discuss factors that influence company responses to Section 404.
Keywords
accounting
Rights
© The Author(s). Kelvin Smith Library provides access for non-commercial, personal, or research use only. All other use, including but not limited to commercial or scholarly reproductions, redistribution, publication or transmission, whether by electronic means or otherwise, without prior written permission is strictly prohibited.
Department/Center
Design & Innovation
Recommended Citation
Clune, Richard R., "Environmental and Organizational Influences on Corporate Responses to Section 404 of the Sarbanes-Oxley Act of 2002" (2004). Student Scholarship. 203.
https://commons.case.edu/studentworks/203