"Why These Folks Mean Business (Sarbanes-Oxley)
by Adrian Holliday
"Finance World" - October 2003 COVER STORY

Summary:
The US Sarbanes-Oxley Act 2002 - or SOX - is seen as a good, if slightly late addition to the canon of corporate governance. However, like all things American, its reach is far and wide - and there lies a problem.

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