SOX has its pro’s and con’s. Some claimed that it imposes tremendous new efforts and costs on public companies. On the contrary, others find it as more advantageous. However, if pros outweigh the cons that a company can get, then perhaps it is worth to comply the said law. As discussed in this article, SOX had led to greater internal control of financial reporting, and had increased the expertise and independence among more-focused executives in the organizations. Some critics considered SOX as revolutionary in terms of the attitudinal and cultural change within the organizations. The board of directors of the company are more empowered to oversight the management because of the serious liability SOX has imposed to them. This law has even promote
