Liu, Zhenfeng, Yun Cheng, and Ruonan Liu. “Why Non-Accelerated Filers Voluntarily Comply With SOX 404b?”. International Journal of Accounting & Finance Review 5, no. 2 (August 15, 2020): 1–10. Accessed April 30, 2025. https://www.cribfb.com/journal/index.php/ijafr/article/view/709.