The Sarbanes- Oxley Act - A brief introduction

This paper provides a brief but complete introduction of the Sarbanes- Oxley Act (SOX). After providing the aims that were pursed by the United States legislation by introducing this act, the paper gives an overview of the provisions of the Sarbanes- Oxley Act.
This overview deals with every single provision and describes the inherent measures.
Ultimately the last section of this paper delivers an overview of the criticism raised by different scholars and experts concerning the Sarbanes- Oxley Act.