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Date: Wed, 19 Jun 2013 15:00:41 +0200

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Quote:

SSRN Author: Roberta Romano
REVISION: The Sarbanes-Oxley Act and the Making of Quack Corporate Governance
http://www.ssrn.com/abstract=749524

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Text:

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 literature provides a metric for evaluating whether specific provisions can be most accurately characterized as efficacious reforms or as quack corporate governance. The learning of the literature, much of which was available

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