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    Sarbanes-Oxley Act (SOX) was introduced in 2002 by the United States Congress to fight corporate financial statement fraud.  Since its implementation, there have been questions about its effectiveness.  After reading the Dutillieux, Francis, and Willekens (2016) article, The Spillover of SOX on Earnings Quality in Non-US Jurisdictions (Links to an external site.) discuss what earnings quality is and how the concern over that quality may have led to the enactment of SOX. How does SOX (a piece of U.S. Legislation) impact companies in other countries? 

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