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.