The Tenth Anniversary of SOX: Its Impact and Implications For Future Securities Litigation and Regulatory Enforcement Activity

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The Sarbanes-Oxley Act (SOX) was enacted in 2002 in the wake of a series of high-profile corporate and accounting scandals. SOX introduced major changes to corporate governance and the regulation of financial reporting that affected both publicly traded companies and their auditors. Ten years after the passage of SOX, we reflect on the impact of certain of its key provisions and identify implications that may influence the direction of private securities litigation and regulatory enforcement activity in the future.

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