Read the article As SOX Hits 15, Ethics Fall Short, which discusses the perceptions and the pros and cons of the Sarbanes-Oxley Act 15 years after its inception. In your initial post, address the following:

• What implications does Sarbanes-Oxley have for corporations versus for small businesses?
• Based on your personal and professional goals, what impact might Sarbanes-Oxley and other ethical regulations have on your work?
• Why is the reliability of financials important, and what steps should be taken to ensure that financials are reliable?

In your responses to peers, discuss additional impacts of Sarbanes-Oxley as they might apply to the professional goals identified by your classmate.