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

76 Pages Posted: 2 Mar 2006 Last revised: 26 Jan 2011

Douglas M. Branson

University of Pittsburgh School of Law

Date Written: February 26, 2006

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.

Keywords: corporate governance, Sarbanes-Oxley

JEL Classification: B20, K22, P12, P41

Suggested Citation

Branson, Douglas M., Too Many Bells? Too Many Whistles? Corporate Governance in the Post Enron, Post Worldcom Era (February 26, 2006). South Carolina Law Review, Vol. 58, p. 1, 2006; U. of Pittsburgh Legal Studies Research Paper. Available at SSRN: https://ssrn.com/abstract=887176

Douglas Branson (Contact Author)

University of Pittsburgh School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-624-3437 (Phone)

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