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What business crimes did the Sarbanes-Oxley Act create or expand? I need a brief answer which let me understand the Sarbanes-Oxley Act very well

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The Sarbanes- Oxley Act (SOX) of 2002 was intended to reduce corporate crime in publicly held and traded companies.  Developed in the waks of Enron, Worldcom, and Tyco Int'l, the law calls for stricter regulation and monitoring of publicly held or traded companies' practices.  It increases the power of the SEC to enforce these regulatory practices and creates a national oversight board that is designed to police the business activities of public companies.  The law targets business crimes of embezzlement and tainted accounting schemes, and manipulation of stock options.  While it is not clear that it created or expanded any business crimes, opponents did feel that it decrease public competitiveness of U.S companies with its emphasis on greater regulation and increased the role of government intervention in business practices.

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