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It has been nearly eight years since the Sarbanes-Oxley Act was signed into law. And ever since, its worth has been the subject of hot debate by the chattering classes.
But in a new survey by the consulting firm Protiviti, 70 percent of the more than 400 respondents who have put into place accounting controls required by Sarbanes-Oxley at their companies said that the benefits outweighed its costs.
That positive figure appears to rise over time: only 39 percent of executives in their first year of Sarbanes-Oxley requirements found the impositions useful over all.
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