Does the Sarbanes-Oxley Act Have a Future?

Roberta Romano

No qjsf9_v1, LawArchive from Center for Open Science

Abstract: Although the enactment of the Sarbanes-Oxley Act (SOX) received nearly unanimous congressional support, only a few years thereafter its wisdom was increasingly questioned and its supporters had to stave off attempts to recraft the legislation. The financial crisis of 2008 has sidelined efforts to alter the legislation's most costly provision, as Congress's attention has turned to overhauling the regulatory regime for financial institutions. There is, nonetheless, much to be learned about financial regulation and SOX's future, from an in-depth examination of the interplay of the government and private commissions created with an eye to revising the legislation, media coverage of those entities, and congressional responses.

Date: 2025-02-24
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Persistent link: https://EconPapers.repec.org/RePEc:osf:lawarc:qjsf9_v1

DOI: 10.31219/osf.io/qjsf9_v1

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