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 ...

Finding the Sarbanes-Oxley Act as difficult to swallow as bad-tasting medicine, many companies question the need for it. They might better question why it took an act of Congress to get companies to ...

Administered by the Securities and Exchange Commission (SEC) starting in 2002, the Sarbanes-Oxley Act (SOX) regulates corporate financial records and provides penalties for their abuse. It defines the ...

July 29 (Reuters) - When Peregrine Financial collapsed earlier this month, a nagging question resurfaced. As in the implosion of Lehman Brothers, the fall of Bernard Madoff and other cases in recent ...

In 2002, Congress created legislation commonly called the Sarbanes-Oxley Act. It was designed to respond to the accounting scandals of Enron and other business interests of the time. The legislation ...

Most oil and gas companies have processes in place for compliance, but see the new law as a burden. The first few weeks of 2005 were more grueling than usual as most publicly traded US companies put ...

COMMENTARY--As the months go by since the initial signing into law of the Sarbanes-Oxley (SOx) Act, the terms “compliance” and “corporate governance” have taken on a definite connotation of urgency.

Private companies and charities aren’t required to comply with the Sarbanes-Oxley Act. But they can adopt some of its requirements as best practices. Cherry-picking the provisions that will help them ...

Did President Biden’s Justice Department overreach by using an anti-business corruption law to prosecute hundreds of January 6 rioters? It looks as if the Supreme Court could well have to settle this ...

Many companies are aggressively documenting, assessing and testing their internal controls for financial reporting and disclosure to ensure compliance with Section 404 of the Sarbanes-Oxley Act of ...

(Reuters) - When Peregrine Financial collapsed earlier this month, a nagging question resurfaced. As in the implosion of Lehman Brothers, the fall of Bernard Madoff and other cases in recent years, ...