What can result from gross negligence under SOX?

The correct answer refers to the potential consequences of gross negligence under the Sarbanes-Oxley Act (SOX). Gross negligence in financial reporting or compliance can lead to serious repercussions, including criminal penalties. SOX was enacted to protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws. If an organization is found to have significantly failed to adhere to these standards, particularly due to gross negligence, individuals and the company may face criminal prosecution, which can result in hefty fines and imprisonment for executives involved.

This reinforces the importance of corporate responsibility, governance, and adherence to regulations. Organizations must be diligent in their financial reporting and compliance to avoid the severe legal ramifications associated with gross negligence, which aligns with SOX's overarching objective to enhance the integrity of financial markets.

The other options do not align with the core purpose of SOX in relation to gross negligence. While increased stock prices, enhanced public trust, and strict employee guidelines may be considerations for organizations, they are not direct or immediate consequences of gross negligence as defined under SOX.