In regards to Subsidiary (in the US) versus US Public Company responsses to JSOX/SOX deficiencies: US Company Execs seem quite accepting of having a handful of minor deficiencies found each quarter as long as there are no significant deficiencies or material weaknesses. They treat these minor deficiencies as a method of improvement to deal with an ever-changing environment. Whereas the executives from Japanese Subsidiaries tend to respond to any minor deficiency as if it was a drastic failure. I would be interested in other's experiences….
The Board Director Training Institute (BDTI) is a "public interest" nonprofit in Japan dedicated to training about directorship, corporate governance, and related management techniques. It is certified by the Japanese government to conduct these activities as a regulated nonprofit. Read a summary about BDTI here, and see a menu of its services for both corporations and investors here.