The Yale Law Journal

Roberta Romano


The Sarbanes-Oxley Act and the Making of Quack Corporate Governance

Roberta Romano

114 Yale L.J. 1521 (2005)

This Article provides an evaluation of the substantive corporate governance mandates of the Sarbanes-Oxley Act (SOX) of 2002 that is informed by the relevant empirical accounting and finance literature, and of the political dynamics that produced the mandates. The empirical …