Companies that limit Sarbanes-Oxley reviews to a small group of senior management have worse performance records compared with those that involve much of the organization in their review process, according to a report by research firm AberdeenGroup.

"Firms where the CEO, CFO and the board are directly involved in the day-to-day tasks of SOX compliance are operating as laggards," said Jim Hurley, Aberdeen's vice president of risk, security and compliance, and the author of the report, "Automating SOX Compliance." "By contrast, performance leaders have already pushed responsibility for SOX compliance down in the organization."

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