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Erit Share Regulatory agencies and the U.S. Congress are recognizing both the values and emerging issues for small firms as the Sarbanes-Oxley Act of 2002 (SOX) is imple: mented. On April 23, 2006, the Advisory Committee on Smaller Public Companies issued a final report to the Security and Exchange Commission assessing the im pact of the Sarbanes-Oxley Act of 2002 on smaller public companies (Final Report of the Advisory Committee on Smaller Public Companies to the US Securities and Exchange Commission, April 23, 2006). In Exercise 154 we introduced a study that was conducted among a random sample of CROCFOs, and board members of cor porations since the implementation of the Sarbanes-Oxley Act of 2002 (Michelson, Stryker and Thorne 2009). Based on the data contained in Table 14.13, is there an association between the firm's opinion as to the overall impact of Sarbanes-Oxley implementation and the firm's size? Table 14.13 Overall Impact of Sarbanex Oxley implementation and Size of the Firm SALUL MS IMRTON SEN Little or no impact Nelerate to very Address