Link to the Show / Show NotesThe Journal of Law, Economics, & Policy (JLEP)
at George Mason University School of Law is pleased to present a panel discussion entitled:
"The Sarbanes Oxley Act: An Efficient Solution to a Public Problem?"
The Sarbanes-Oxley Act was passed in response to the Enron and WorldCom corporate scandals, which shook investor's faith in the stock market. Fundamentally, the Act was an effort to establish mandatory corporate governance and accounting standards applicable to all public companies in order for them to enjoy the benefits of the public's confidence and investment. Now, several years after the passage of this legislation, we have solid data to evaluate the law's effectiveness, the cost of compliance, as well as the benefits that have accrued to the investing public. This lecture will focus on the effects of the legislation, both intended and unintended, with a focus on Section 404, the internal-controls provision, and the policies of the Public Company Accounting Oversight Board (PCAOB).
Distinguished Panelists Include::
Mr. Gerald Laporte, Chief, Office of Small Business Policy, Division of Corporation Finance, U.S. Securities and Exchange Commission
Mr. Michael See, Assistant Chief Counsel, Office of Advocacy, U.S. Small Business Administration
Mr. John Berlau, Fellow in Economic Policy at the Competitive Enterprise Institute
Moderated by: Kristina M. Husar, 3rd Year Law Student at George Mason University and member of the Journal of Law, Economics, and Policy.

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