New accounting rule stirs debate

Section 404 of Sarbanes-Oxley law yielding spate of disclosures, but costs irk executives who say problems mostly negligible

By Deborah Solomon
The Wall Street Journal
Posted March 7 2005

More than 500 public companies have reported deficiencies with their internal accounting controls under a controversial new federal rule -- a figure sure to feed the continuing debate about the cost and usefulness of recent efforts to strengthen corporate governance.

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