After the dot-com crash, WorldCom and Enron, Congress included provisions in the much maligned Sarbanes-Oxley legislation to address potential conflicts of interest.

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The new Sarbanes-Oxley legislation in the United States promised that CFOs would be made to keep a more vigilant eye on their companies' books.

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The Sarbanes-Oxley legislation, passed after the collapse of Enron in order to stiffen up corporate governance, has put off foreign companies from listing there.

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