Corporate Managers‟ Experiences Related To Implementing Section 404 Of The Sarbanes-Oxley Act: A Focus On Information Systems Issues

Abstract

This article reports the experiences of corporate managers implementing the requirements of Section 404 of the Sarbanes-Oxley Act as it pertains to information systems. To carry out this research high ranking corporate managers were interviewed. Their firsthand experience with implementing the requirements of the Act provides valuable insight into some of the challenges and benefits resulting from the legislation.