Sox First

It looks like small public companies will get another stay of execution from forced compliance with Sarbanes-Oxley.Bloomberg reports that Obama’s chief of staff Rahm Emanuel wants Democrats to spa…

Section 304 of the Sarbanes-Oxley Act requires chief financial officers and chief executive officers to reimburse the company bonuses and stock profits following a fraud. The rationale behind the leg…

The big news around now is the Public Company Accounting Oversight Board announcement that its chairman Mark Olson is resigning "to establish new priorities". Whatever that may mean.The int…

Has Sarbanes Oxley lulled us into complacency and a false sense of security?That's the suggestion from Georgetown University law professor Ethan S Burger in this piece Today's Financial Crisi…

Extraordinary that the debate about the impact of Sarbanes Oxley on IPOs still continues almost seven years after it was introduced. Particularly in this economic climate.Last week, The Wall Street J…

Offshoring has become more prevalent in recent years. Most firms send part of their operations to cheaper places overseas.But offshoring of audit functions is becoming more popular and, according to …

It looks like the honeymoon is over for small companies.Incoming Securities and Exchange Commission chairwoman Mary Schapiro says she wants small public businesses to start complying with the Sarbane…

Forgive me for this indulgence, I've never done this before. But this month marks the third anniversary of Sox First.Three years ago, I was invited to write about ethics, governance and Sarbanes-…

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 ma…

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 point?…