在美国，《2002年萨班斯-奥克斯利法案》已促使大多数上市公司将高管的绩效奖金推迟一年左右发放，略微有助于减少“短期主义”。
In the US, the Sarbanes-Oxley Act of 2002 has pushed most public companies to defer performance bonuses for senior executives by about a year, slightly helping reduce "short-termism".
这是萨班斯-奥克斯利法案最具争议之处。
但是萨班斯·奥克斯利法案并不仅仅关乎成本。
问题不仅仅是萨班斯-奥克斯利法案，他们争论道。
根据萨班斯·奥克斯利法案，这种行为构成重罪。但是美国法院很可能无法起诉。
Such behavior is a felony under Sarbanes Oxley, but the U.S. will most likely be unable to prosecute.
美国《2002年萨班尼斯—奥克斯利法案》对中国注册会计师行业监管的启示：应理顺注册会计师行业的管理体制；
《the Sarbanes-Oxley Art of 2002》was established. Some implications were brought to Chinese CPA. First, we should compose the management system of Chinese CPA;
继“COSO报告”和《萨班斯·奥克斯利法案》之后，在大多数企业内部基本形成了以COSO为基准的内部控制框架。
After "COSO report" and the "Sarbanes - Oxley Bill", the frame of internal control, taking COSO as datum control, has formed in inside of most enterprises.
安然倒闭之后颁布的萨班斯-奥克斯利法案，增加了对各种规模的公司的管制，可是有些压力大的公司尚能忍受，小公司就力不从心了。
The Sarbanes-Oxley act, introduced after Enron collapsed in disgrace, increased the regulatory burden on companies of all sizes, but what could be borne by the big could cripple the small.
能源公司安然卷进诈骗漩涡后倒闭，国会于2002年通过了萨班斯·奥克斯利法案，和其他一系列措施，共同保护检举揭发者不受报复的伤害。
After Enron, an energy firm, collapsed in a flurry of fraud, Congress passed the Sarbanes-Oxley act in 2002 which, among other things, protected whistle-blowers from retaliation.
新的萨班斯-奥克斯利法案会计法（Sarbanes-Oxleyaccounting law）使创业公司公开详列其股票变得更加昂贵。
The Sarbanes-Oxley accounting law has made it more expensive for start-up companies to list their stock publicly.
《萨班斯·奥克斯利法案》(Sarbanes - Oxley act)今年可能会作出重大修改，把关于内部控制臭名昭著的404条款改得宽松一些。
Sarbanes-Oxley is likely to be given a makeover this year, with its notorious section 404 on internal controls watered down.
正如美国由于安然一案而制定了《萨班斯-奥克斯利法案》（Sarbanes-Oxley Act）一样，调整性的变化不仅刺激了客户对会计服务的需求，也令公司对员工的需求量增大。
Regulatory changes, such as America's Sarbanes-Oxley Act, have boosted demand from clients not just for accountants' services but also for their staff.
迈克·奥克斯利(MichaelOxley)认为从金融危急中吸取的真正教训是：其它国家，不仅仅是美国，也需要采用SOX式的法案。
Michael Oxley argues that the real lesson from the financial crisis is that other countries, not just the United States, need to adopt Sarbox-style legislation.
迈克·奥克斯利(MichaelOxley)认为从金融危急中吸取的真正教训是：其它国家，不仅仅是美国，也需要采用SOX式的法案。
Michael Oxley argues that the real lesson from the financial crisis is that other countries, not just the United States, need to adopt Sarbox-style legislation.
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