Enron, WorldCom, and the rest: in response to these and other major corporate and accounting scandals, Congress passed the Sarbanes-Oxley Act of 2002. Many scholars consider the Act to be the most significant change in corporate governance and securities regulations in the past 70 years. Sarbanes-Oxley requirements have brought about far-reaching changes for public corporations, private corporations, and nonprofits, and the Act’s critics point to its onerous compliance requirements as a major competitive disadvantage for U.S. capital markets.

In The Complete Guide to Sarbanes-Oxley, Stephen Bainbridge, one of the nation’s top corporate law scholars and a contributor to the Manhattan Institute’s PointofLaw.com web magazine, examines how the Sarbanes-Oxley regulations affect the business landscape. In nontechnical language, Professor Bainbridge’s new book explores the law’s functions and the legal, accounting, and information technology requirements that managers and directors will need to cope with the Act.

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