The paper Commissioner @HesterPeirce cited was Sarbanes-Oxley § 404 at Twenty (August 26, 2022). UCLA School of Law, Law-Econ Research Paper No. 08, 2022, Available at SSRN: https://t.co/042KbCQSbF
— Steve Bainbridge (@PrawfBainbridge) October 14, 2022
