I don’t know what kind of study it might be, but seems like big versus small firms and internal control testing might rise again as an issue.  Did you hear about the recent fraud at the headphone company.  It was in CFO.com.  Let me give you a brief cut from the article.

Fraud Case Casts Doubt over Sarbox Exemption

An alleged $31 million fraud could quash claims that internal-controls checks don’t matter.
Sarah Johnson, CFO Magazine
February 1, 2010

If allegations that a finance executive pilfered as much as $31 million over five years from Koss Corp. prove true, it won’t just be bad news for Koss: it may also deal a blow to those who hope that smaller, publicly traded companies will be exempted from full compliance with the Sarbanes-Oxley Act.