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
Date Written: February 26, 2006
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: Suggested Citation