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In U . S . accounting law, the Sarbanes - Oxley Act Multiple Choice seeks to establish barriers to foreign listings on the U .

In U

.

.

accounting law, the Sarbanes

-

Oxley Act

Multiple Choice

seeks to establish barriers to foreign listings on the U

.

.

stock exchanges.

is a response to reduced corporate earnings due to corruption.

attempts to establish GAAP practices for foreign companies.

holds corporate officers personally responsible for their corporate filings.

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