SOX
E123924
SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.
All labels observed (2)
How this entity was disambiguated
This entity first appeared as the object of triple T1064219 — 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: SOX Context triple: [Public Law 107-204, shortName, SOX]
-
A.
SO
SO is an abbreviation for the Southern Oscillation, a large-scale atmospheric pressure pattern in the tropical Pacific that underlies the El Niño–La Niña climate cycle.
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B.
SO
SO is the two-letter ISO 3166-1 alpha-2 country code assigned to Somalia for international identification and data standards.
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C.
SO
SO is the New York Stock Exchange ticker symbol for Southern Company, a major U.S. electric and gas utility holding company based in the Southeast.
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D.
SOB
SOB is the abbreviation for the Special Operations Bureau, a specialized law enforcement or military unit responsible for handling high-risk and complex operations.
-
E.
SEC
The SEC (Southeastern Conference) is a major collegiate athletic conference in the United States known for its powerhouse sports programs, especially in college football.
- 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: SOX Target entity description: SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.
-
A.
SO
SO is the two-letter ISO 3166-1 alpha-2 country code assigned to Somalia for international identification and data standards.
-
B.
SO
SO is an abbreviation for the Southern Oscillation, a large-scale atmospheric pressure pattern in the tropical Pacific that underlies the El Niño–La Niña climate cycle.
-
C.
SO
SO is the New York Stock Exchange ticker symbol for Southern Company, a major U.S. electric and gas utility holding company based in the Southeast.
-
D.
SOB
SOB is the abbreviation for the Special Operations Bureau, a specialized law enforcement or military unit responsible for handling high-risk and complex operations.
-
E.
SEC
The SEC (Southeastern Conference) is a major collegiate athletic conference in the United States known for its powerhouse sports programs, especially in college football.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
corporate governance regulation ⓘ |
| abbreviation | SOX self-link ⓘ |
| alsoKnownAs |
Sarbanes–Oxley Act of 2002
ⓘ
surface form:
Corporate and Auditing Accountability and Responsibility Act
Sarbanes–Oxley Act of 2002 ⓘ
surface form:
Public Company Accounting Reform and Investor Protection Act
Sarbanes–Oxley Act of 2002 ⓘ
surface form:
Sarbanes-Oxley Act
|
| appliesTo | issuers registered with the U.S. Securities and Exchange Commission ⓘ |
| containsSection |
Section 302
ⓘ
Section 404 ⓘ Section 802 ⓘ Section 906 ⓘ |
| country |
United States of America
ⓘ
surface form:
United States
|
| dateSigned | 2002-07-30 ⓘ |
| enactedBy | United States Congress ⓘ |
| enactedInYear | 2002 ⓘ |
| enforcedBy |
Public Company Accounting Oversight Board
ⓘ
Securities and Exchange Commission ⓘ
surface form:
U.S. Securities and Exchange Commission
|
| establishes | Public Company Accounting Oversight Board ⓘ |
| focusesOn |
auditor independence
ⓘ
corporate responsibility ⓘ enhanced financial disclosures ⓘ internal control over financial reporting ⓘ |
| fullName | Sarbanes–Oxley Act of 2002 ⓘ |
| hasImpactOn |
audit profession in the United States
ⓘ
corporate governance practices ⓘ financial reporting processes ⓘ |
| imposes |
criminal penalties for destroying financial records
ⓘ
criminal penalties for securities fraud ⓘ |
| jurisdiction |
United States government
ⓘ
surface form:
United States federal government
|
| legalCitation | Public Law 107-204 ⓘ |
| motivatedBy |
accounting scandals at Enron
ⓘ
accounting scandals at Tyco International ⓘ accounting scandals at WorldCom ⓘ |
| primaryPurpose |
enhance corporate governance
ⓘ
improve accuracy of financial reporting ⓘ protect investors from corporate fraud ⓘ |
| regulates |
external auditors of public companies
ⓘ
publicly traded companies in the United States ⓘ |
| requires |
CEO certification of financial reports
ⓘ
CFO certification of financial reports ⓘ enhanced financial disclosures ⓘ internal control assessment over financial reporting ⓘ retention of audit workpapers ⓘ |
| sector | securities regulation ⓘ |
| signedBy | George W. Bush ⓘ |
| sponsoredBy |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| title |
Sarbanes–Oxley Act of 2002
ⓘ
surface form:
An Act To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes
|
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: SOX Description of subject: SOX is the commonly used abbreviation for the Sarbanes–Oxley Act of 2002, a U.S. federal law enacted to enhance corporate governance and financial reporting accountability.
Referenced by (4)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
SOX Act