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Corporate Governance, Sarbanes-Oxley, and Small-Cap Firm Performance Discussion on article Corporate Governance, Sarbanes-oxley, and small cap firm performance By Chengjie Diao 3320657 The Sarbanes-Oxley act focuses on the improvement of company internal control through corporate governance and increasing the auditors role in control system. The Sarbanes-Oxley increased the external member of the board of directors.