SOX 404 Disclosures: An Eighteen-Year Review

In this report, we cover eighteen years of trends in SOX 404 disclosures – including a closer look at adverse SOX 404 assessments, insights into year-over-year changes in adverse first-time ICFR assessments, and trends in issues cited.

We also cover a demographic trend analysis for adverse SOX 404 disclosures broken down by company size, location, and industry.


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