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NYU JOurnal of Law & Liberty On-Line Symposium on Sarbanes-Oxley:

Today the NYU Journal of Law & Liberty is running an online symposium on "Sarbanes-Oxley and the Federalization of Corporate Law." Those participating include Robert Ahdieh, Larry Backer, Allen Ferrell, Brett McDonnell, Jeff Lipshaw, Larry E. Ribstein, and Chief Justice Steele of Delaware. Lots of good posts up already.

Hans Bader (mail) (www):
The Public Company Accounting Oversight Board created by Sarbanes-Oxley to oversee the auditing of public companies violates the Appointments Clause of the Constitution, opening all of its disciplinary actions up to constitutional challenge.

See, for example, my piece on the subject. http://www.cei.org/gencon/025,04873.cfm.
http://www.cei.org/pdf/4873.pdf.

The PCAOB's regulations require needlessly intrusive and expensive auditing that costs the economy billions of dollars, and leaves small public companies unable to afford auditors.
10.28.2005 3:15pm