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U.S. Banker March 2008 Christopher Myers et al.	SOX Relief for Smaller Banks The SEC and the Public Company Accounting Oversight Board apparently agree that SOX may be too burdensome on small companies, and some relief may be on the horizon.
CFO March 15, 2006 Helen Shaw	The Trouble with COSO Critics say the Treadway Commission's controls framework is outdated, onerous, and overly complicated -- especially for mid-level financial managers. But is there an alternative?
CFO July 1, 2003 Kris Frieswick	How Audits Must Change Auditors face more pressure to find fraud.
CFO March 15, 2004 Craig Schneider	A World of Trouble Even with an extended deadline for Sarbox compliance, questions about offshoring have companies on edge.
CFO February 1, 2010 Sarah Johnson	Fraud Case Casts Doubt over Sarbox Exemption An alleged $31 million fraud could quash claims that internal-controls checks don't matter.
CFO May 1, 2004 Lori Calabro	Looking Under the Hood New attestation standards for internal controls put more power in the hands of auditors.
CFO January 30, 2004 Scott Leibs	New Terrain Post-Enron reforms have made dramatic alterations to the landscape of corporate governance. Boards, their committees, and internal auditors now have greater responsibilities and powers. How will these reforms change the CFO's job?
National Real Estate Investor October 1, 2005 Ann Weinstein	Sarbanes-Oxley Alters the Playing Field The need to ensure the adequacy of financial controls is fast becoming a competitive necessity for companies that provide services to public companies. Real estate service providers are confronted with this new reality.
CFO October 1, 2011 Sarah Johnson	Making Audits More Audible New rules would require auditors to speak up about possible problems, and describe in more detail what they do and don't look at.
Inc. September 2005 Amy Feldman	Surviving Sarbanes-Oxley A law intended to clean up big public companies has taken its toll on small private ones -- both financially and emotionally. But there may finally be relief in sight.
InternetNews December 15, 2006 Roy Mark	SEC Brings Proxies Online Shareholders will soon be able to find proxy statements and annual reports online, according to new voluntary rules approved this week by the Securities and Exchange Commission.
InternetNews May 27, 2005 Clint Boulton	Taking The Sarbox Challenge A look at the Sarbanes-Oxley Act of 2002, one of the most demanding and challenging compliance regulations for regulating corporate finances, and how IT factors into it.
U.S. Banker January 2010 Rob Garver	No (More) Quarter...Perhaps The SEC says we've seen the last of the reprieves for small companies that have so far avoided complying with the 404(b) provision in the Sarbanes-Oxley Act. Community bankers best hope now is that Congress will step in and give them a permanent exemption.
CIO May 15, 2003 Ben Worthen	Your Risks and Responsibilities You may think the Sarbanes-Oxley legislation has nothing to do with you, the CIO. You'd be wrong.
CFO March 1, 2011 Laton McCartney	Where There's Smoke, There's Fraud Sarbanes-Oxley has done little to curb corporate malfeasance. Therefore, CFOs should implement a range of fraud-prevention measures.
Entrepreneur August 2007 Jennifer Pellet	The Land of the Audit-Free Small businesses are being liberated from SOX restrictions. The changes come at a critical time for companies with less than $75 million in market capitalization, which are to begin complying with the management guidance part of SOX during the 2007 audit cycle.
National Real Estate Investor January 1, 2005 Matt Valley	Is Sarbanes-Oxley worth the pain and suffering? A year ago in this column, I predicted that the Sarbanes-Oxley corporate governance act (SOX) would be a big story for the REIT world and beyond in 2004. The evidence suggests that I was correct.
CFO May 1, 2005 Tim Reason	Feeling the Pain Are the benefits of Sarbanes-Oxley worth the cost? Many companies are voicing their concerns to the SEC. The top complaint about 404 is that auditors must point out management's own assessment of internal controls.
CFO May 1, 2008 Alix Stuart	Auditor Angst Want faster, cheaper audits? Your auditor humbly suggests you avoid last-minute data dumps and other less-than-helpful practices.
CFO March 15, 2006 David M. Katz	A Tough Act to Follow What CFOs really think about Sarbox -- and how they would fix it. Included are the results of an exclusive survey of finance executives on the topic.
CFO July 1, 2007 Scott Leibs	Five Years and Accounting This story is Part 1 in a three-part series on how corporate finance has changed since the Sarbanes-Oxley Act was passed.
CFO October 1, 2002	Reform: How the Corporate Landscape Is Changing Everyone from Congress to the journalist next door has a reform proposal to promote. This article assesses the likelihood of passage as well as the potential impact of several proposals.
Wall Street & Technology August 27, 2004	Up Front Fraudsters Go Phishing... Things Are Looking Up... SOX on the Brain...
Wall Street & Technology April 27, 2004 Jessica Pallay	SEC Sets Back SOX Sarbanes-Oxley deadlines are delayed, but firms find little solace in the regulation's extension.
CFO September 1, 2003 Alix Nyberg	Sticker Shock When Congress passed the Sarbanes-Oxley Act of 2002, it didn't worry about how much it would cost companies. Today, CFOs are totting up the compliance bill -- and they don't like what they see.
Real Estate Portfolio May/Jun 2002 William D. Sanders	Working Toward Improved Disclosure Every publicly traded real estate company shares the responsibility to provide clear, transparent financial information to investors...
CFO February 1, 2007	Reform Effort Rebuked A report on capital-markets regulation stirs criticism... Coping with rising sick days... Replacing an unpopular auditing standard...etc.
BusinessWeek January 17, 2005 Henry et al.	Death, Taxes, & Sarbanes-Oxley? As the final stages of reform mandated by the Sarbanes-Oxley Act 2002 go into effect, much of Corporate America is in an uproar.
InternetNews August 29, 2005 Jim Wagner	Work Remains for Sarbox Compliance Businesses have a lot of work ahead of them before they're fully compliant with federal data retention and financial reporting rules under the Sarbanes-Oxley Act, a new study concludes.
InternetNews March 9, 2007 Michael Hickins	How SOX Saved America The Sarbanes-Oxley Act of 2002 regulations help reassure investors of the accuracy of corporate P&Ls - and enable them to make informed investing decisions.
Reason January 2006 Brian Doherty	You Can Be Too Careful How the U.S. government's new corporate accounting rules impede efficiency and stifle innovation.
CFO August 1, 2004	The Enforcer If audit firms don't voluntarily improve their processes, Public Company Accounting Oversight Board (PCAOB) chairman William McDonough promises he'll make them.
Entrepreneur April 2007 David Worrell	Ready to Report It may get a little easier for some small-businesses to play by the Sarbanes-Oxley rules.
CFO September 1, 2002 Andrew Osterland	No More Mr. Nice Guy A new CFO survey suggests why new rules for auditors may be a wise idea.
Wall Street & Technology February 12, 2004 Jessica Pallay	Suiting Up For SOX The Sarbanes-Oxley Act has CIOs struggling to find technology that will support tighter financial controls and processes.
IndustryWeek April 1, 2004 John S. McClenahen	Sarbanes-Oxley: Little Time Left Companies confront November deadline to certify financial reporting controls.
CIO July 1, 2004 Christopher Koch	The Sarbox Conspiracy Sarbanes-Oxley compliance efforts are eating up CIO time and budgets. Worse, CIOs are being relegated to a purely tactical role. And that may be the CFO's plan.
BusinessWeek October 27, 2003 Henry & Borrus	Honesty Is A Pricey Policy Execs are grumbling about the steep costs of complying with new financial controls.
Knowledge@Wharton June 18, 2003	Board Members Feeling the Heat of Public Scrutiny Should Bone Up on Finance, Accounting What you don't know can't hurt you. That old adage may be true some of the time, but not for people serving on boards of directors and audit committees in the wake of recent scandals that have tarnished the reputation of corporate America.
HBS Working Knowledge November 10, 2003	Can Investors Have Too Much Accounting Transparency? Readers respond: Legislation is a problematic way to achieve the golden mean in normative behavior... Investors are always free to vote on the adequacy of a company's financial transparency with their dollars... The more transparency there is, the better... etc.
InternetNews November 2, 2005 Erin Joyce	Movaris And The SOX 'Last Mile' Movaris' OneClose software wants to cast new light on companies' "last mile" accounting issues.
National Real Estate Investor September 1, 2004 Scott Farb	The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.
CFO September 1, 2004 Alix Nyberg	Raising Red Flags As they identify control weaknesses, companies find a common one: inadequate finance staffs.
CFO November 1, 2002 Andrew Osterland	Board Games Boards are supposed to monitor top executives, but too often give them carte blanche. That's why regulators are writing stricter rules for the corporate-governance game.
The Motley Fool July 24, 2007 Rich Duprey	The Answer to Japan's Enron The scandals that shook investors' trust in Japan's executives have led to a new law. Investors everywhere ought to benefit from the greater transparency that will result.
HBS Working Knowledge August 9, 2004	Readers Respond: For Greater Transparency, Is Section 404 An Effective Response? Readers submit opposing views on the topic of "internal controls."
Wall Street & Technology March 22, 2005 Jim Middlemiss	Internal Auditors Traditionally, internal auditors have been feared by IT organizations. But, rather than view auditors as foes, technology executives must learn to embrace auditors' expertise. After all, auditors' advice can help IT departments deliver better results.
Bank Systems & Technology February 27, 2006 Maria Bruno-Britz	Taking SOX to the Next Level It is time for banks to rethink their strategic approaches to Sarbanes-Oxley requirements.
CFO May 1, 2003 Arthur Levitt	You Are the Guardians Former SEC chairman Arthur Levitt offers some pointed advice on how to restore confidence in corporate accounting.
CFO October 1, 2002 Julia Homer	How Did We Get Here? Much of what happened in the 1990s also happened in the 1980s. Here's hoping we don't do it again.