Sarbanes-Oxley after Three Years
New Zealand Law Review, 2005
19 Pages Posted: 4 Nov 2005
This article reports on the experience with the Sarbanes-Oxley Act of 2002 in the three years since its passage. In general, the costs have been significant and the benefits elusive. This suggests some lessons for future regulation.
JEL Classification: K20, K22, K34, K42, L51
Suggested Citation: Suggested Citation