摘要：This article reports the results of a research study of how corporations
approached compliance with Section 404 of the Sarbanes-Oxley Act (SOX). For this
study, high ranking corporate managers were interviewed on the implications of Section
404 pertaining to information systems and compliance approaches. This article
explores how the companies initially organized for Section 404 compliance. In
particular, this article focuses on team approaches. While anecdotal accounts exist of
companies preparing for SOX, this qualitative study provides research-based insights
into how firms set up for compliance with this legislation, the kinds of teams and
structures that were formed, and the individuals who spearheaded the compliance
effort
关键词：Sarbanes-Oxley, Section 404, information systems, teams
