The Sarbanes-Oxley Yawn: Heavy Rhetoric, Light Reform (And it Might Just Work)

Preprint

1 January 2002

preprint
Published by Elsevier in SSRN Electronic Journal

https://doi.org/10.2139/ssrn.337280

Abstract

A thorough examination of the much ballyhooed Sarbanes-Oxley Act reveals dominantly a federal codification of extant rules, regulations, practices, and norms.

Keywords

ACCOUNTING
AUDITING
CORPORATE GOVERNANCE
DISCLOSURE
SECURITIES REGULATION
SARBANES-OXLEY
FINANCIAL SCANDALS
MARKET PSYCHOLOGY
REGULATION

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