When the Sarbanes-Oxley Act passed, it was in the wake of various corporate scandals that hit the business world and challenged the fiscal accountability of public corporations. The anticipated impacts and the complexity of the requirements of the Sarbanes-Oxley Act were unknown at that time. How successful do you think Sarbanes-Oxley has been in meeting its objectives? Where do you think it has fallen short? Has there been any unintended impact from this legislation? Please identify and explain specific examples.