Roberta Romano

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The Sarbanes-Oxley Act and the Making of Quack Corporate Governance

114 Yale L.J. 1521 (2005) 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...