The purpose of this study is to: (i) outline the key provisions of Sarbanes-Oxley, highlighting the aspects of the Act which are most likely to impact European companies as well as their officers and directors; (ii) point out the provisions of the Act which conflict with EU national laws; and (iii) illustrate the key points of the proposed European reform of corporate governance, as formulated on November 4, 2002 by the High Level Group of Company Law Experts appointed by the European Commission.
Maria Camilla Cardilli,
Regulation Without Borders: The Impact of Sarbanes-Oxley on European Companies,
27 Fordham Int'l L.J. 785
Available at: http://ir.lawnet.fordham.edu/ilj/vol27/iss2/10