which question? to explain what's wrong with SoX?
I do SoX compliance for living.. so to me it's actually good..
it's bad for every company tho.. the regulations from sox are so complex not even auditors understand the scope of what needs to be done. Anyway, it would take too long to explain why SoX is wrong, it's enough to say that companies chose to list in europe just to avoid being a subject to sox.