Sarbox
E123925
Sarbox is a common shorthand for the Sarbanes–Oxley Act of 2002, a U.S. federal law that overhauled corporate governance and financial reporting requirements to protect investors from accounting fraud.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Sarbox canonical | 2 |
How this entity was disambiguated
This entity first appeared as the object of triple T1064220 — 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: Sarbox Context triple: [Public Law 107-204, shortName, Sarbox]
-
A.
Sivaraksa
Sivaraksa is the surname of Sulak Sivaraksa, a prominent Thai social activist, intellectual, and proponent of engaged Buddhism.
-
B.
Barbel
Barbel is a feminine given name, commonly used as a diminutive or variant of names like Barbara in German-speaking regions.
-
C.
Sark
Sark is a small, car-free island in the English Channel known for its rugged coastline, traditional feudal-style governance history, and designation as a Dark Sky Island.
-
D.
Soral
Soral is a small rural municipality in southwestern Switzerland, located in the canton of Geneva near the French border.
-
E.
Cruquius
Cruquius is a village in North Holland, Netherlands, known for its historic steam pumping station that helped drain the Haarlemmermeer lake.
- 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: Sarbox Target entity description: Sarbox is a common shorthand for the Sarbanes–Oxley Act of 2002, a U.S. federal law that overhauled corporate governance and financial reporting requirements to protect investors from accounting fraud.
-
A.
Sivaraksa
Sivaraksa is the surname of Sulak Sivaraksa, a prominent Thai social activist, intellectual, and proponent of engaged Buddhism.
-
B.
Barbel
Barbel is a feminine given name, commonly used as a diminutive or variant of names like Barbara in German-speaking regions.
-
C.
Sark
Sark is a small, car-free island in the English Channel known for its rugged coastline, traditional feudal-style governance history, and designation as a Dark Sky Island.
-
D.
Soral
Soral is a small rural municipality in southwestern Switzerland, located in the canton of Geneva near the French border.
-
E.
Cruquius
Cruquius is a village in North Holland, Netherlands, known for its historic steam pumping station that helped drain the Haarlemmermeer lake.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
United States federal law
ⓘ
corporate governance law ⓘ securities regulation ⓘ |
| alsoKnownAs |
SOX
ⓘ
surface form:
SOX Act
Sarbanes–Oxley Act of 2002 ⓘ
surface form:
Sarbanes–Oxley
|
| amends |
U.S. Securities Exchange Act of 1934
ⓘ
surface form:
Securities Exchange Act of 1934
|
| appliesTo |
foreign issuers listed on U.S. exchanges
ⓘ
publicly traded companies in the United States ⓘ |
| 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 ⓘ |
| enforcedBy |
Public Company Accounting Oversight Board
ⓘ
Securities and Exchange Commission ⓘ |
| establishes | Public Company Accounting Oversight Board ⓘ |
| hasAbbreviation |
SOX
ⓘ
Sarbox self-link ⓘ |
| hasFullName | Sarbanes–Oxley Act of 2002 ⓘ |
| imposes |
criminal penalties for destroying financial records
ⓘ
criminal penalties for securities fraud ⓘ |
| jurisdiction | federal ⓘ |
| motivatedBy | early 2000s accounting scandals ⓘ |
| namedAfter |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| publicLawNumber | Public Law 107-204 ⓘ |
| purpose |
enhance corporate governance
ⓘ
improve accuracy of corporate disclosures ⓘ protect investors from fraudulent financial reporting ⓘ |
| regulates | auditing of public companies ⓘ |
| relatedTo |
Enron accounting scandal
ⓘ
surface form:
Enron scandal
WorldCom accounting scandal ⓘ
surface form:
WorldCom scandal
|
| requires |
CEO certification of financial reports
ⓘ
CFO certification of financial reports ⓘ auditor independence ⓘ enhanced financial disclosures ⓘ internal control assessment ⓘ |
| sector |
corporate law
ⓘ
financial regulation ⓘ |
| signedBy | George W. Bush ⓘ |
| sponsoredBy |
Michael G. Oxley
ⓘ
Paul Sarbanes ⓘ |
| strengthens | whistleblower protections ⓘ |
| subjectMatter |
corporate governance
ⓘ
financial reporting ⓘ securities regulation ⓘ |
| 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: Sarbox Description of subject: Sarbox is a common shorthand for the Sarbanes–Oxley Act of 2002, a U.S. federal law that overhauled corporate governance and financial reporting requirements to protect investors from accounting fraud.
Referenced by (2)
Full triples — surface form annotated when it differs from this entity's canonical label.