@book{RB-9295-EMKF,
author="Gates, Susan M. and Kristin J. Leuschner",
title="Do Benefits of Sarbanes-Oxley Justify the Costs? Empirical Evidence in the Case of Small Firms",
address="Santa Monica, CA",
year="2007",
doi="10.7249/RB9295",
publisher="RAND Corporation"
}