1A. tL C. Mongan, Sarbanes-Oxley Implementation Costs-What companies are reporting in their SEC filings, Feb. 2005. http: //www. armresearch. com.
2Carrie Johnson: Accountability Burden May Be Eased, Washingtonpost. Thursday, Apr. 14, 2005.
3Charles River Associates, Sarbanes-Oxley Section 404 Costs and Remediation of Deficience.
4Estimates From a Sample of Fortune 1000 Companies. April 2005. CAR.
5Ellen Engel, Rachel M. Hayes and Xue Wang, The Sarbanes-Oxley Act and Firms' Going Private Decisions, University of Chicago, Working Paper. May, 2004.
8Final report, 2003, Management' s report on internal control over financial reporting and certification of disclosure in exchange act periodic reports, http: //www. sec. gov/rules/.
9Finfacts Team, Business Complains About Cost of Sarbanes-Oxley Act Compliance, Finfacts Business News, Apr 17, 2005.
10Foley&Landner LLp, Thomas E. Hartman, The cost of Being Public in The Era of Sarbanes-Oxley, 2004 National Directors Institute, Chicago, IIIinois, May 19, 2004.
