Your recent article about the introduction of J-SOX was very interesting and informative. With J-SOX being a regulation, as opposed to a familiar market trend, this phase of change is definitely intriguing.
As you stated in your piece, Japan has just over 5% of the number of certified public accountants than the US. By implementing a risk-based top-down approach the strain on SOX-fluent resources should be minimalized, however, this theory relies heavily on the effective introduction of compliance focused software and database management systems.