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The Sarbanes-Oxley Act: Do We Need a Regulatory or Legislative Fix?

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Publication Date: May 2007

Publisher(s): Heritage Foundation (Washington, D.C.)

Author(s): David C. John; Nancy M. Marano

Series: Backgrounder

Topic: Law and ethics (Corporations and securities law)

Keywords: Regulation; Accounting; overcriminalization

Type: Report

Coverage: United States

Abstract:

Failure to take additional action to address the burdens imposed by Sarbanes-Oxley could have serious consequences, but even if a legislative review of the law is delayed while SEC and Public Company Accounting Oversight Board regulatory improvements are given a chance to work, Congress still needs to eliminate unnecessary parts of the law in the long run.