Sarbanes–Oxley Act of 2002
E3896
The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
All labels observed (12)
How this entity was disambiguated
This entity first appeared as the object of triple T48301 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Sarbanes–Oxley Act of 2002 Context triple: [Securities and Exchange Commission, enforces, Sarbanes–Oxley Act of 2002]
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A.
U.S. Securities Act of 1933
The U.S. Securities Act of 1933 is a landmark federal law that established strict disclosure requirements for securities offerings to protect investors and restore confidence in financial markets after widespread abuses revealed by the stock market crash and ensuing economic crisis.
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B.
Glass–Steagall Act
The Glass–Steagall Act was a landmark U.S. banking law of the 1930s that separated commercial and investment banking to curb financial speculation and prevent future banking crises.
-
C.
Securities and Exchange Commission
The Securities and Exchange Commission is the U.S. federal agency responsible for regulating securities markets, enforcing securities laws, and protecting investors.
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D.
Stevenson-Wydler Technology Innovation Act of 1980
The Stevenson-Wydler Technology Innovation Act of 1980 is a U.S. federal law designed to promote the transfer of technology from federal laboratories to the private sector and encourage innovation and commercialization of federally funded research.
-
E.
Intelligence Reform and Terrorism Prevention Act of 2004
The Intelligence Reform and Terrorism Prevention Act of 2004 is a major U.S. federal law enacted after the 9/11 attacks to overhaul the intelligence community and strengthen national security coordination.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Sarbanes–Oxley Act of 2002 Target entity description: The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
-
A.
U.S. Securities Act of 1933
The U.S. Securities Act of 1933 is a landmark federal law that established strict disclosure requirements for securities offerings to protect investors and restore confidence in financial markets after widespread abuses revealed by the stock market crash and ensuing economic crisis.
-
B.
Glass–Steagall Act
The Glass–Steagall Act was a landmark U.S. banking law of the 1930s that separated commercial and investment banking to curb financial speculation and prevent future banking crises.
-
C.
USA PATRIOT Act
The USA PATRIOT Act is a U.S. federal law enacted after the September 11, 2001 attacks that expanded government surveillance, intelligence-gathering, and anti-money-laundering powers in the name of counterterrorism and national security.
-
D.
Riegle Community Development and Regulatory Improvement Act of 1994
The Riegle Community Development and Regulatory Improvement Act of 1994 is a U.S. federal law aimed at promoting community development and financial services in underserved areas, notably by establishing the Community Development Financial Institutions (CDFI) Fund.
-
E.
Securities and Exchange Commission
The Securities and Exchange Commission is the U.S. federal agency responsible for regulating securities markets, enforcing securities laws, and protecting investors.
- F. None of above. chosen
Statements (50)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
corporate governance law ⓘ |
| alsoKnownAs |
Corporate and Auditing Accountability and Responsibility Act
ⓘ
linked to:
Sarbanes–Oxley Act of 2002
Public Company Accounting Reform and Investor Protection Act of 2002 ⓘ
linked to:
Sarbanes–Oxley Act of 2002
|
| appliesTo |
public company boards of directors
ⓘ
public company external auditors ⓘ public company management ⓘ publicly traded companies in the United States ⓘ |
| codifiedIn |
Title 15 of the United States Code
ⓘ
Title 18 of the United States Code ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| dateSigned | 2002-07-30 ⓘ |
| enactedBy | 107th United States Congress ⓘ |
| establishes | Public Company Accounting Oversight Board ⓘ |
| focusesOn |
auditor independence
ⓘ
corporate responsibility for financial disclosures ⓘ internal control over financial reporting ⓘ |
| imposes |
criminal penalties for certifying false financial reports
ⓘ
criminal penalties for securities fraud ⓘ |
| influenced | global corporate governance standards ⓘ |
| motivatedBy |
Enron accounting scandal
ⓘ
Tyco International scandal ⓘ WorldCom accounting scandal ⓘ |
| primaryPurpose |
enhance accuracy of financial reporting
ⓘ
improve corporate governance ⓘ strengthen auditor independence ⓘ |
| prohibits |
auditors from providing certain non-audit services to audit clients
ⓘ
destruction of records with intent to obstruct a federal investigation ⓘ |
| publicLawNumber | Public Law 107-204 ⓘ |
| regulator | Securities and Exchange Commission ⓘ |
| requires |
CEO certification of financial reports
ⓘ
CFO certification of financial reports ⓘ external auditor attestation of internal control over financial reporting for most large issuers ⓘ independent audit committees for public companies ⓘ management assessment of internal control over financial reporting ⓘ procedures for confidential and anonymous submission of employee concerns regarding accounting or auditing matters ⓘ |
| section |
Section 301
ⓘ
Section 302 ⓘ Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ |
| shortName |
SOX
ⓘ
linked to:
Sarbanes–Oxley Act of 2002
Sarbanes–Oxley ⓘ
linked to:
Sarbanes–Oxley Act of 2002
Sarbanes–Oxley Act ⓘ
linked to:
Sarbanes–Oxley Act of 2002
|
| signedBy | George W. Bush ⓘ |
| sponsor |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| strengthens | whistleblower protections for employees of public companies ⓘ |
| subjectOf | debate over compliance costs for public companies ⓘ |
| yearEnacted | 2002 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Sarbanes–Oxley Act of 2002 Description of subject: The Sarbanes–Oxley Act of 2002 is a U.S. federal law that established sweeping reforms to improve corporate governance, financial reporting, and auditor independence in response to major accounting scandals.
Referenced by (39)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
Sarbanes–Oxley Act of 2002
→
alsoKnownAs
→
Public Company Accounting Reform and Investor Protection Act of 2002
ⓘ
linked to: Sarbanes–Oxley Act of 2002
Sarbanes–Oxley Act of 2002
→
alsoKnownAs
→
Corporate and Auditing Accountability and Responsibility Act
ⓘ
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
subject linked to:
U.S. Congress (indirectly through SEC oversight)
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
SOX
→
title
→
An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes
ⓘ
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
subject linked to:
Oxley
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002
linked to: Sarbanes–Oxley Act of 2002