Wikimedia
Wikipedia: Sarbanes Oxley Act
This site from Wikipedia provides background and an informative list of the major provisions of the Sarbanes-Oxley Act. Written in common language so it is easy to understand.
PBS
Pbs Frontline: Bigger Than Enron
What went wrong? PBS examines the Enron scandal and its lasting effects. Included is a collection of articles that deal with the growing problem of corporate fraud.