RT Journal Article SR Electronic T1 The Law of Unintended Consequences JF The Journal of Private Equity FD Institutional Investor Journals SP 70 OP 75 DO 10.3905/jpe.2004.450955 VO 8 IS 1 A1 Leslie B. Fletcher A1 Morgan P. Miles YR 2004 UL https://pm-research.com/content/8/1/70.abstract 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.