For many years now, we have had an ongoing debate about whether Sarbanes-Oxley is forcing foreign companies to quit US equity markets.Now we have a new study Why do foreign firms leave U.S. equity...

Time and time again, the deadline for smaller companies to comply with Sarbanes-Oxley has been pushed back. Now there's a new study that might leave you asking one question: what's the...

Was it ever going to be any different? The US Court of Appeals for the District of Columbia Circuit has upheld the constitutionality of Sarbanes-Oxley, and in particular the Public Company Accounting...

Is the SOX pain over? Are audit fees really on the way down, or is it a temporary blip?That seems to be the suggestion from the latest Compliance Week analysis, reported in this press release...

That's the fascinating question raised in a new Association of Certified Fraud Examiners report.First of all, the report finds that despite the purported intentions of Sarbanes-Oxley to increase...

When Sarbanes-Oxley was introduced nearly six years ago, it was supposed to improve the way audit committees and companies handled risk. Think again.Most companies are struggling to deal with risk,...

Plenty has been written about Sarbanes-Oxley being a licence to print money for accountants. But it's also done wonderful things for the shredding business, according to this news report.Since...

For the fifth time, the Securities and Exchange Commission has decided to give smaller companies another year stay of grace before complying with the audit requirements of Sarbanes-Oxley. But...

It's hardly news but almost six years on, and corporate America still hates Sarbanes-Oxley.According to the National Survey of CEOs on Business Ethics, by Georgia State's Center for Ethics...

Everyone knows that Sarbanes-Oxley has been a gold-mine for accountants.Now we have new evidence that it's also done a lot of good for chief financial officers. According to a study, finance...

Tough being a chief financial officer these days, post-Sarbanes-Oxley.It seems that CFOs of firms that have had to restate their numbers are more likely to be shown the door and a university of...

Turning into a whistleblower is a fraught decision. Once it happens, you can expect some form of retaliation. Many would say doing the right thing is not necessarily the right thing to do in terms of...

Average compliance with Sarbanes-Oxley has now hit $1.7 million for big companies with average annual revenues of $4.7 billion. And while compliance costs are actually slipping, that hasn't...

In case you missed it, the Public Company Accounting Oversight Board had its fifth birthday last week on April 25.So to help celebrate, Sarah Johnson at CFO.com reviews its short life life by the...

Much has been said about Sarbanes-Oxley stopping backdating. But is that true? Has it actually improved corporate governance?Under Sarbanes-Oxley, all high-level executive stock option grants and...

After the US Congress passed the Sarbanes-Oxley Act in 2002, US companies were forced to overhaul their systems of corporate governance. A raft of changes were introduced. Auditors were required...

Drugmaker Biovail's $10 million settlement with the Securities and Exchange Commission to settle some seriously bad fraud charges makes fascinating reading. And it's a lesson for anyone who...

There has been a dramatic increase in restatements over the last few years. It's been estimated that the number made in 2006 was three times the amount from 2003. But what's driving the...

So a new survey commissioned by the Center for Audit Quality has found that most audit committee members believe audit quality is superior post-Sarbanes Oxley. According to the survey, 53 percent of...