Accountancy: Faculty Publications

The Law of Unintended Consequences: The Effects of the Sarbanes-Oxley Act on Venture Funding of Smaller Enterprises

Document Type

Article

Publication Date

Winter 2004

Publication Title

Journal of Private Equity

DOI

10.3905/jpe.2004.450955

ISSN

2168-8508

Abstract

This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.

Copyright

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