PT - JOURNAL ARTICLE AU - Leslie B. Fletcher AU - Morgan P. Miles TI - The Law of Unintended Consequences AID - 10.3905/jpe.2004.450955 DP - 2004 Nov 30 TA - The Journal of Private Equity PG - 70--75 VI - 8 IP - 1 4099 - https://pm-research.com/content/8/1/70.short 4100 - https://pm-research.com/content/8/1/70.full AB - This article describes how the Sarbanes-Oxley Act of 2002 may adversely impact venture funding of smaller enterprises (SMEs). We suggest that the Sarbanes-Oxley Act of 2002 may in fact result in a less attractive economic environment for SMEs and their private equity investors.