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Public Reporting on Internal Control Read the article Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?. Do you agree with the

Public Reporting on Internal Control

Read the article "Sarbanes-Oxley and Public Reporting on Internal Control: Hasty Reaction or Delayed Action?". Do you agree with the authors that the COSO 1992 Framework and SOX 2002 Section 404 succeeded in changing the ways companies thought of internal controls over risk assessment? Why or why not?

Link: https://www.researchgate.net/publication/277382613_Sarbanes-Oxley_and_Public_Reporting_on_Internal_Control_Hasty_Reaction_or_Delayed_Action

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