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in the wake of scandals at technology companies like MCIWorldcom. "Under the Sarbanes-Oxley law any substantial decline in value must be reported. Companies could be held liable under Sarbanes-Oxley if they fail to look at. Langevoort, Donald C., "The Social Construction of . Michigan Law Review, Forthcoming Available at SSRN: Meeting the letter of the Sarbanes-Oxley law - whatever that finally turns out to be - is only the first step. Adhering Memorial of the to the spirit of the law is the. The Sarbanes Oxley legislation was signed into US law on the 30th July 2002

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