As Sarbanes-Oxley nears full implementation the implications are clearer, says Dan RobertsAs corporate America completes the final stage of a three-year marathon to reform its governance standards, attention will inevitably turn to the question of whether it has all been worth it.

This Monday marks the trigger point for the last, and most expensive, part of the Sarbanes-Oxley legislation that lies at the centre of this response to scandals at Enron and WorldCom.