The benefit of the Sarbanes-Oxley-Act of 2002 have been widely discussed. Most people have either a negative or a ambivalent view of the resulting compliance activities.
Usually S-OX is seen in the domain of the accounting and finance departments. Effects on other corporate functions are often neglected.
The article by Kros and Nadler (2010) analyzes why and how supply chain professionals and supply chain activities might be affected by S-OX.