Article | International Journal of Disclosure and Governance | March 2004

How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act

by S. Datar and M. G. Alles

Keywords: Governance Controls; Accounting; Standards;

Citation:

Datar, S., and M. G. Alles. "How Do You Stop the Books From Being Cooked? A Management Control Perspective on Financial Accounting Standard Setting and the Section 404 Requirement of the Sarbanes/Oxley Act." International Journal of Disclosure and Governance 1, no. 2 (March 2004): 119–137.