New York Times, January 11, 2011 by Steven M. Davidoff
http://dealbook.nytimes.com/2011/01/11/with-facebook-debate-renews-over-i-p-o-regulation/
In one study, Robert Bartlett, a Berkeley law professor, found that the overwhelming majority of companies bought by private equity firms still voluntarily complied with the provisions of Sarbanes-Oxley in order to issue debt to finance these acquisitions. In other words, investors liked the requirements of Sarbanes-Oxley, and companies willingly complied when they did not need to.