Abstract

No one has stepped back to take a comprehensive look at what pundits, academics, regulators, software companies, service providers and others have suggested in the name of corporate governance reform. This article does so, describing the morass that has been overlaid on Sarbanes-Oxley (SOX), as well as the costs (but not the details) of SOX itself. This examination of beyond SOX, or SOX and beyond, demonstrates that many regulators, legislators and commentators never learned the lesson that their mothers taught them, “More isn’t necessarily better.”

Disciplines

Business Organizations Law | Economics

Date of this Version

March 2006

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