The Financial Impact of the Sarbanes-Oxley Act on Small vs ...

as these fees comprise a larger percentage of the SG&A expenses in smaller companies than larger companies. 4 The percentage of & is nearly 4.5 times larger for the smallest 10% of companies than the largest 10% of companies. 4 Selling, general, and administrative (SG&A) costs include consulting, legal, general administrative, and audit fees,

  Companies, Administrative