Sarbanes–Oxley Act
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The Sarbanes–Oxley Act of 2002 Pub.L. 107-204, 116 Stat. 745, enacted July 30, 2002), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes–Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002, which set new or enhanced standards for all U.S. public company boards, management and public accounting firms. It is named after sponsors U.S. Senator Paul Sarbanes (D-MD) and U.S. Representative Michael G. Oxley (R-OH).
Links
- SOXlaw.com, a guide to the Sarbanes-Oxley Act
- "Has Libertarianism Ended?" by D.W. MacKenzie, October 2008
- "A Crisis of Global Statism" by Pierre Lemieux, September 2008
- "Who Captures Whom? The Case of Regulation" by Michael Rozeff, September 2006
- "Bye Bye Blue Chips" by Justin Ptak, June 2006
- "Don’t Raise Capital in America" by N. Joseph Potts, May 2006
- "Killing the Golden Goose" by Sean Corrigan, December 2005
- "Sarbanes-Oxley: Welfare For Accountants" by Tim Swanson, August 2005
- "Scott Burns on Government Accounting", June 2005
- "Toxic-Sarbanes" by N. Joseph Potts, February 2005
- "Scrushy Challenges Sarbanes-Oxley", April 2004
- "Get Out of the Way" by Ron Paul, February 2004
- How the Protection of Law Was Lost by Paul Craig Roberts, September 2003
- "Bush's Hidden Corporate Tax" by D.W. MacKenzie, July 2003
- "Sarbanes-Oxley Act Good for the Economy…" by Chris Westley, May 2003
- by Karen De Coster
- "How has Sarbanes-Oxley affected your business?", December 2008
- "“If Sarbanes-Oxley were a stock, we’d recommend selling it short.”", August 2008
- "Challenge to Sarbanes-Oxley is Denied by Court of Appeals", August 2008
- "Mozilla: Meet Sarbanes-Oxley (and Henry Blodget)", January 2008
- "Sarbanes-Oxley and the PCAOB: No Profit Motive = Bigger Bloat", October 2007
- "Sarbanes-Oxley: Helping to Nationalize Accounting & Auditing", October 2007
- "Sarbanes-Oxley: Costs, Costs, Costs", September 2007
- "Michael Oxley Knew Sarbanes-Oxley “could spell trouble”", April 2007
- "Pelosi’s Principles", November 2006
- "Who’s Overseeing Those Who Have the Power of Oversight?", June 2006
- "Tyranny, Sarbanes-Oxley — Or Do I Repeat Myself?", January 2006
- "Not Your Father’s CFO", March 2005
- "The Sarbanes-Oxley Snare", January 2005
- by J. Henderson
- "NYSE Won’t Impose Sarbanes-Oxley in Europe", June 2006
- "Sarbanes-Oxley Board Unconstitutional?", February 2006
- "A Misguided Defense of Sarbanes-Oxley", November 2005
- "Sarbanes-Oxley Fails to Prevent Refco Accounting Scandal", October 2005
- "Rx for Outsourcing: Repeal Sarbanes-Oxley", July 2005
- "Oxley: Sarbanes-Oxley Went Too Far, and Will Stay That Way", July 2005
- "Sarbanes-Oxley Turned Auditors into Government Agents", June 2005
- "Sarbanes-Oxley is Causing Board Members to Quit", May 2005
- "Novel Definitions of “Internal Control” Under Sarbanes-Oxley", April 2005
- "Sarbanes-Oxley Damages Continue to Escalate", April 2005
- "The Sarbanes-Oxley Morass", April 2005
- "Sarbanes-Oxley Is A Costly Nuisance", March 2005
- "Sarbanes-Oxley’s Unintended Consequences for IPO Market", February 2005