Abstract
Information systems are vital to successful compliance with Section 404 of the Sarbanes Oxley Act. However, there is little published academic literature which reports systematic studies that explain how IS organizations implement 404. Institutional theory was adopted as the lens through which to examine the experiences of 404 implementation in three global organizations. The methodology for the research involved in-depth case study analysis. We conclude that key implementation drivers for 404 are directives from senior authorities, financial and resource subsidies, standards being set and adhered to, and knowledge being deployed. The findings are believed to present significant insights into the complexities and role of IS in providing valid and appropriate approaches to 404 compliance.
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