That would be Sarbanes-Oxley, which was sold to the public as a control on mendacious top execs and their accountants. One of Virginia Postrel's correspondents gives particulars. And Larry Ribstein, who's been providing encyclopedic coverage of unintended Sarbox effects, adds another: pressure for companies to delist their stocks, which (if they succumb to the pressure) results in a shrinkage of disclosure.