PWC study: global implications of SOX.

• Position: WHAT INCENTIVES? - Sarbanes-Oxley Act of 2002 - PricewaterhouseCoopers, LLP

Investors and analysts outside the U.S. are not well informed about Sec. 404 of the Sarbanes-Oxley Act and are concerned about the potential impact of negative disclosures, according to a PricewaterhouseCoopers survey of investors and analysts.

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The findings suggest that companies, auditors and regulators still face an uphill battle to ensure that the marketplace understands and...