The actual influence of the Sarbanes-Oxley Law

Cost: The Sarbanes-Oxley Law raised the cost of companies, so has a bad influence to the finance of companies
Personal risk of responsibility: The Sarbanes-Oxley Law made the responsibilities of key persons(CEO) heavier.

Risk of lawsuit: The Sarbanes-Oxley Law raised the risk of international companies involving in the American lawsuit.

Uncertainty: The Sarbanes-Oxley Law changed the original regulatory structure, raised the uncertainty of international companies.

The Sarbanes-Oxley Law made the stock offering to American detail investors more difficult and less attractive. Trivial and frequent requirements for the records of shareholders raised the working load.

According to the questionnaire to CEOs, CFOs, Chief officials, and other senior mangers of US, 75% of senior managers thought that the Sarbanes-Oxley Law raised the personal responsibilities.