Part of my job as editor of Compliance Week is to do a lot of reading: the business press, accounting standards, research studies, financial results, regulatory proposals, myriad surveys—pretty much anything to do with corporate regulation. And from all that reading, two conclusions are becoming pretty clear.
First, Sarbanes-Oxley compliance is working. It may not work perfectly, and you may hate it, but it works well enough to achieve the law’s intended goal: fewer financial restatements (see the cover of this print magazine).
