The SEC and Global Uniformity

I am consistently buffaloed by the SEC's strategy on global integration of our legal standards.  We are told by the SEC that the Sarbanes Oxley Act of 2002 will put American markets ahead of other markets, give us a competitive advantage, because our markets will have more integrity due to stronger rules against fraud. Then, in the next breath, we are told that we will accept international accounting rules rather than use our own so we can integrate with the global disclosure standards.  Should not, using the SEC's logic on SOX, our rules be better or stronger??  Accounting rules are at the core of the disclosure system; if we brag about having the best regulatory system to differential ourselves from other world markets should not our accounting rules be unique and better.  Pick a strategy or explain why SOX (on accounting rules, by the way) is different than FASBs (v IFRA).