On July 30, 2002, the Sarbanes-Oxley Act became law — and since then there is discussion about the heavy costs resulting of a SOX conform implementation and documentation.

Neal Wolkoff, chairman and chief executive of the American Stock Exchange, for example lately wrote in the Financial Times: “many innovative companies are turning to foreign exchanges to list. Before the implementation of Sox they would have automatically listed on a U.S. exchange.”
Here some interesting blog entries about “4 Years living with SOX”:

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