A Comparative Review of SOX Compliance Frameworks in Cross-Border Financial Auditing

The Sarbanes–Oxley Act (SOX) remains one of the most influential regulatory frameworks shaping corporate governance, financial reporting, and audit oversight across global markets. As cross-border capital flows expand and multinational corporations increasingly operate across diverse regulatory environments, comparative understanding of SOX compliance frameworks has become essential for auditors, regulators, and global market participants. This paper provides a comprehensive comparative review of pre-2021 scholarship on SOX-driven compliance architectures within cross-border auditing contexts. The study examines variations in SOX implementation across jurisdictions, evaluates the challenges faced by multinational audit firms, and assesses the alignment or lack thereof between domestic regulatory systems and SOX-related requirements. Drawing on 80 fictional but plausible references published before 2021, the review synthesizes insights from auditing theory, governance studies, international accounting research, and regulatory policy. The paper concludes by identifying gaps in the harmonization of SOX compliance practices across borders and proposes key considerations for future global auditing reforms.