CFO is doing a three part series on SARBOX. click here for the first article. This first article contains a great timeline of what has happened in the last five years. Checkout the survey at the end of the article, most CFOs say the costs outweigh the benefits.
And click here for the SEC Rules. In this second article I was surprised to find just how much the SEC can and does flex its new muscle to affect outcomes for all its umbrella agencies.
And updating this article, here is the third article.
Meanwhile, even Michael Oxley that would be the OX in SARBOX is unhappy with the way PCAOB has interpreted SARBOX.
CFO does a great job covering the corporate landscape on accounting and financial issues, you can subscribe for free, give it a whirl at CFO.com.
Professor Elam 
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