Noha Mahmoud Kamar Eldawla <br/><br/>
A critical study of the sarbanes oxley act, section 404 and its impact on audit quality /  
 قسم 404 واثره على جودة عملية المراجعة Sarbanes oxley دراسة انتقادية لقانون 
Noha Mahmoud Kamar Eldawla ; Supervised Mohamed Rashad Mohamed Youssef Mehana 
 - Cairo :   Noha Mahmoud Kamar Eldawla ,   2009 
 - 241 Leaves ;   30cm 
<br/><br/>Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting 
<br/><br/> The recent accounting scandals that have occurred in the U.s have resulted in the issuance of the sarbanes oxley act (SOX), with emphasis on section 404 which is related to enhancing the companies' internal controls. This research critically examined section 404 requirements, surveying a sample of Egyptian auditors in a number of audit firms with international affiliations about their perception on the expected costs and benefits that could result from applying section 404, and whether such requirements could have positive impact on the quality of audit 
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<br/><br/><label>Subjects--Index Terms: </label>External auditor Sarbanes oxley act Section 404