I don't know of any good resources off the top of my head, but IIRC from law school, one of the main objectives of Sarbanes-Oxley is to get executives on the ho

I don't know of any good resources off the top of my head, but IIRC from law school, one of the main objectives of Sarbanes-Oxley is to get executives on the hook for the accuracy of the financial statements they sign, and I believe it also requires that they sign the financial statements. I don't know enough to have an opinion about whether it's affecting IPO decisions, but I think it's more than just procedural stuff.