Law prof Larry Ribstein of the University of Illinois, whose Ideoblog is highly recommended as a resource on corporate law, has been collecting studies and reports critical of the Sarbanes-Oxley Act on this page. The latest is a working paper from Yale's Roberta Romano entitled "The Sarbanes-Oxley Act and the Making of Quack Corporate Governance".

More: the American Enterprise Institute has been doing a lot on Sarbox: its output includes a panel discussion from May (video/information/newsletter coverage), an article by Peter J. Wallison, and an earlier paper by Roberta Romano.