《萨班斯法案》自2002年通过以来一直是《证券法》(以及《公司法》)领域最具争议的法案之一,法学学者和经济学学者对该部法律在颁布后近十年来所产生的影响作了大量研究,他们集中批判了该法案规定的内部控制要求的合规成本。不过,从长远来看这部法案对市场的影响是积极有效的。 The Sarbanes-Oxley Act has been one of the most controversial acts in the Securities Law (and the Corporations Act) since it was passed in 2002. Law scholars and economists have noticed that the law of that part of the country Much research has been done on the effects that they have generated and have collectively criticized the compliance costs required by the internal control requirements of the act. However, in the long run, the impact of this act on the market is positive and effective.