1. See generally Internal Control Over Financial Reporting in Exchange Act Periodic Reports of Non-Accelerated Filers and Newly Public Companies, 71 Fed;general discussion of how an agency should consider the effect on regulation on employment, see Masur & Posner, supra note 27,2006
2. Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements
3. documenting how corporate insiders' views on Section 404 compliance may have changed post-implementation). 183. See Lee, supra note 26;Alexander;J. ACCT. & ECON,2013