There are good thorough discussions of these topics in David Anderson's "Agile Management for Software Engineering" http://www.amazon.com/Agile-Management-Software-Engineering-... and similar concepts in Software by Numbers http://www.amazon.com/Software-Numbers-Low-Risk-High-Return-...

I think it's odd to suppose that fixing time and budget as opposed to fixing scope/requirements needs to result in different management practices from a PMI, SOX or any other perspective. It seems that fixing scope would be more dangerous from an accounting perspective, because it is so difficult to estimate cost to complete.