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SEC Settles First SOX Case Filed Against a Foreign Issuer

A continuing debate surrounding the Sarbanes-Oxley Act has been the extent to which the Act may be discouraging foreign companies from listing their shares on U. S. securities exchanges. (Prior D &...

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Crazy Eddie’s Cousin Sammy Takes on Alan Greenspan

According to news reports (here), Alan Greenspan recently made public statements critical of the Sarbanes-Oxley Act, apparently telling the Massachusetts Technology Leadership Council on September 24,...

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SOX Clawback, Executive Compensation, and Attorneys’ Fees Recoveries

A November 20, 2006 Wall Street Journal article entitled “Companies Discover It’s Hard to Reclaim Pay from Executives” (here, subscription required) details the difficulty that companies are having in...

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Regulatory Reform: Solving a Problem or Introducing a Weakness?

The Committee on Capital Markets Regulation (or the "Paulson Committee" as the group has come to be known) is scheduled to release its recommendations later this week, on November 30. The Paulson...

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Is SOX Unconstitutional?

On Thursday December 21, 2006, the parties to a case pending in the United States District Court for the District of Columbia will argue whether the Sarbanes-Oxley Act’s provisions establishing the...

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Sox for Nonprofit Entities

When it passed the Sarbanes Oxley Act in 2002, Congress’ primary focus was on the transparency and governance of publicly traded companies. But the Act has turned out to have a more pervasive...

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In Other News…

Strangely, the Judge Couldn’t Be Found Inside the Mailbox at the UPS Store: According to the February 12, 2009 Atlanta Constitution (here), Fulton County deputies have yet to serve suit papers filed on...

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Supreme Court Rules PCAOB Removal Provisions Unconstitutional, Upholds SOX

In a June 28, 2010 decision (here), the Supreme Court issued its opinion in Free Enterprise Fund v. Public Company Accounting Oversight Board case. This case had been widely followed because the...

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Looking at the Costs and Benefits of SOX

The Sarbanes Oxley Act was enacted nearly twelve years ago in the midst of profusion of corporate scandals. Despite the passage of time, the Act has remained controversial. In order to evaluate the...

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Financial Restatements Continue to Decline for U.S. Reporting Companies

Financial restatements among U.S public companies hit their lowest level in years in 2016, according to the updated annual report of Audit Analytics. As a result of heightened standards as well as the...

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