In U.S. accounting law, the Sarbanes-Oxley Act\ holds corporate officers personally responsible for their corporate filings.\ seeks to establish barriers to foreign listings on the U.S. stock exchanges.\ is a response to reduced corporate earnings due to corruption.\ attempts to establish GAAP practices for foreign companies.

In U.S. accounting law, the Sarbanes-Oxley Act O holds corporate officers personally responsible for their corporate filings. O seeks to establish barriers to foreign listings on the U.S. stock exchanges. O is a response to reduced corporate earnings due to corruption. O attempts to establish GAAP practices for foreign companies.