A new survey has found that more than half of public companies have changed their "revenue recognition policies" in light of Sarbanes-Oxley legislation. (Rather than, for example, go to jail.)
Sarbanes-Oxley was put in place to stop companies from cheating on their financial reporting to boost stock prices and personal perks (paging Enron, Adelphia, WorldCom and others).
Apparently, it's working.
TES