This study examined company plans for complying with Section 404 of the Sarbanes-Oxley Act of 2002 from an institutional theory perspective. Qualitati Show moreThis study examined company plans for complying with Section 404 of the Sarbanes-Oxley Act of 2002 from an institutional theory perspective. Qualitative research methods were employed by interviewing practitioners involved in Section 404 work and academics with research interests close to the subject. Through thematic coding a concept model was developed to illustrate environmental and organizational factors that may affect firms’ choices. Strategic choices included actively resisting Section 404, for example, not yet starting to plan for Section 404, minimizing costs associated with compliance efforts, focusing on satisfying the external auditors and actively seeking strategic improvements. The concept model can be used as an analytical tool to anticipate and discuss factors that influence company responses to Section 404. Doctorate of Management Programs Show less