Too Many Bells? Too Many Whistles? Corporate Governance in the Post Enron, Post Worldcom Era

Abstract:     
No one has stepped back to take a comprehensive look at what pundits, academics, software companies, service providers, and commentators have suggested in the name of corporate governance reform. This article does so, detailing the morass that has been overlaid on the Sarbanes-Oxley (SOX) legislation, 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 must have taught them, More Isn't Necessarily Better.

Number of Pages in PDF File: 76

Keywords: corporate governance, Sarbanes-Oxley

JEL Classification: B20, K22, P12, P41

Accepted Paper Series