Sarbanes-Oxley at 20.

An introduction to articles in the issue which focuses on Sarbanes-Oxley Act 20 years after it was enacted in 2002, is presented, including topics on events that prompted the passage of the Sarbanes-Oxley, the federalization of U.S. corporate governance in the decades after the passage of the Act, and how Section 404 of Sarbanes-Oxley impacted the Securities and Exchange Commission (SEC) as an administrative agency.