Life after SOX

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      <subfield code="a">With the main players in the drama that created Sarbannes-Oxley (SOX) taking the final curtain calls and leaving the stage, what does the world look like after SOX? Four years after the passage of the legislation, it is still criticised for being too costly, and for allegedly undermining America's entrepreneurial business spirit. Many remain wary of the shadow cast by SOX, particularly in respect of Section 404 on internal controls over financial reporting, where significant costs have been incurred</subfield>
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      <subfield code="g">nº 36, September 2006 ; p. 10-13</subfield>
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