State Responses to Corporate Corruption: Thirteen Mini Sarbanes-Oxley Acts

摘要

Since the Sarbanes-Oxley Act of 2002, thirteen states responded with reforms of their own. These responses include some or all of the following: changes to state boards of accountancy, documentation retention requirements, increased filing requirements, and amendments to state securities laws. In each case, these changes can be linked directly to Sarbanes-Oxley.