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 arkansas study, reported here. Not only that, they had more trouble finding a job after they were kicked out.

The researchers say Sarbanes-Oxley imposed greater accountability on CFOs. But what's more likely is it's made it more difficult for companies to take them on and give them a second chance.