THE ACCOUNTING PROFESSIONALS interviewed for this article were positive about some Sarbanes-Oxley requirements, saying management’s reporting on and the external auditor’s attestation to the internal ...

As Professor Geddes’s paper says, Sarbanes-Oxley was intended to protect investors. The theory was that having “lost confidence,” they were crying out for political action. We know Sarbanes-Oxley was ...

SAN FRANCISCO--Software designed to automate the process of complying with the Sarbanes-Oxley Act will be in high demand this year, a regulatory expert said Friday. Goodwin said that companies are ...

As much as accelerated filers griped about the burden of Sarbanes-Oxley compliance in the initial years, one part of a new study from business consulting and internal audit firm Protiviti revealed ...

More than four years have passed since high-profile corporate fraud ushered in the Sarbanes-Oxley era, Congress’ most important effort in the last 70 years to improve corporate accountability. Time ...

It’s a pleasure to be here to talk about the economic consequences of Sarbanes-Oxley, a matter which we know some things about and have opinions on a great many more. Let’s start with the obvious ...

Nonprofit leaders should bring some birthday cake to their next board meeting and use it as a way to celebrate and reflect on the changes in governance that the Sarbanes-Oxley Act brought about when ...

Overkill for a few bad apples. That’s the prevailing view Orange County executives have about the Sarbanes-Oxley Act of 2002, according to a recent Deloitte & Touche Corporate Governance Survey. Three ...

In the summer of 2002, following scandals at the Enron Corporation and other public companies, Congress enacted sweeping securities-law reform in the form of the Sarbanes-Oxley Act. The law mandates - ...

On February 8, 2024, the U.S. Supreme Court reversed a federal court of appeals decision, resolving a relatively recent federal appeals court split regarding the standard for liability in ...

The Public Company Accounting Reform and Investor Protections Act of 2002, 1 commonly known as the “Sarbanes-Oxley Act,” or “SOX” for short, has been in effect for twenty years, and as we celebrate ...

Fear can be a powerful generator of upstanding conduct, say Stephen Wagner and Lee Dittmar. But business runs on discovering and creating value. In this month’s Harvard Business Review, the co-authors ...