The sums have been done – everyone now knows that keeping in line with the requirements of the Sarbanes-Oxley Act means spending more money, with even small companies looking at a potential outlay as high as $500,000 (£267,000).

As a result, companies are seeking ways to avoid these new costs. But, according to a new report, removing Sarbanes-Oxleyrelated costs may have wider adverse effects on a company as a whole.