The article presents an analysis of the remedial efforts of U.S. companies with material weaknesses in internal control related to employee compensation. Despite the passage of the Sarbanes-Oxley Act (SOX), public companies have continued to experience accounting and control issues related to employee compensation. The results indicate the role of the Public Company Accounting Oversight Board (PCAOB) and its committees in preventing and remediating material weaknesses concerning compensation.
Hermanson, Dana R., Daniel M. Ivancevich, and Susan H. Ivancevich. "Remediation of Material Weaknesses Related to Employee Compensation." CPA Journal 79.4 (2009): 28-33.