Has Sarbanes Oxley been an effective piece of legislation?
You should review the following weblinks to help you in forming your opinion:
http://www.forbes.com/sites/hbsworkingknowledge/2014/03/10/the-costs-and-benefits-of-sarbanes-oxley/#14c8878a2776
https://www.youtube.com/watch?v=z-AABs_nMSY
https://www.youtube.com/watch?v=wZ8xDBgMat8
https://www.youtube.com/watch?v=dje9UEnWTvw
https://www.youtube.com/watch?v=U1J5hIMTT4w