Recently, the Sarbanes-Oxley Act of 2002 was adopted by the Securities and Exchange Commission (SEC) and has been described as "One of the most influential and controversial-pieces of corporate legislation ever to have hit a statute book" (The Economist, 2005). A hypothesized and perhaps uninten­ded side effect of the required compliance efforts is increased alignment between Information Technology (IT) and business units. The ability for US-based organizations to attain alignment between business and technology departments is a perennial high priority initiative when IT issues are...