American politics, culture, and lawis more receptive to a regulatory regime that operates on rules rather than principles.

Participation in a roundtable hosted bythe House Government Reform Subcommittee on Regulatory Affairs on section 404 of the Sarbanes-Oxley Act.

Debates about the Sarbanes-Oxley Act continue, but one thing is clear: its implementation has created unintended consequences.

A discussion of recent issues that have emerged in the areas of banking, mutual funds, and regulatory and accounting regimes.

"Principles-based" regulation will face challenges in the United States from American culture, the plaintiffs bar, converging accounting standards, and a legitimate case for "rules-based" regulation.

Statement to the U.S. Securities and Exchange Commission on addressing the problems of Sarbanes-Oxley Section 404 that cause excessive and wasteful expense, bureaucracy and paperwork.

Before the European Union gets too smug over U.S. corporate scandals, it should revisit its own struggle to agree on workable financial regulations

Commissioner Frederick Bolkestein's speech from 5/29/2002 "What Direction for the European Union?" event