Machine generated contents note: ch. 1 Virtue Lost -- Introduction -- Methodology -- Methodological Limitations -- The Modern Corporation and Virtue -- The Policy Framework -- Conclusions -- ch. 2 An Introduction to WorldCom: A Policy Primer -- Introduction -- WorldCom -- The Source of Conflict -- Rules versus Laws -- The Case for Intentionality -- Regulatory Contribution -- WorldCom as a Basis for the Sarbanes-Oxley Act -- ch. 3 The Enactment Process -- Introduction -- The Enactment Process -- The Law's Effects -- Current Arguments in Favor of the Sarbanes-Oxley Act -- Institutional Precedents -- ch. 4 CEO Perception -- Summary -- Introduction -- Summary of Relevant Literature -- Survey -- Results -- Discussion -- Appendix to Chapter 4 -- ch. 5 Sarbanes-Oxley's Effect on Investor Risk -- Summary -- Introduction -- Extending CAPM -- Hypotheses -- Evaluation of Risk -- Estimation and Results -- Discussion -- ch. 6 An Audit of Sarbanes-Oxley -- Introduction --

Contents note continued: A Conceptual Foundation -- Internal Controls -- The Audit Framework -- Effect on Unintentional Sources of Error -- Effect on Corporate Malfeasance -- Conclusions -- ch. 7 The Underlying Vision -- Econometrics in Policy Analysis -- A Model Predicated on "Unobservables" -- Conclusions -- ch. 8 The Argument for Accountability -- Introduction -- Professional Liability -- Policy Misuse -- The Case for Culpability -- The Improbability of Accountability -- Conclusions -- ch. 9 Why Sarbanes-Oxley? -- Introduction -- Methodology -- The Port Huron Statement -- Why Sarbanes-Oxley?.