TY - JOUR T1 - The Law of Unintended Consequences JF - The Journal of Private Equity SP - 70 LP - 75 DO - 10.3905/jpe.2004.450955 VL - 8 IS - 1 AU - Leslie B. Fletcher AU - Morgan P. Miles Y1 - 2004/11/30 UR - https://pm-research.com/content/8/1/70.abstract N2 - 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. ER -