After the multiple scandals that surfaced in the late '90s and early 2000s, it is understandable that some kind of action was needed to wrangle in the fraudulent corruption that plagued the corporate world. It does appear that major corruption in terms of financial reporting has diminished through the years.

Improved the internal control standards that companies are required to follow. However, there has been some criticism of the cost to implement the internal controls that are required.

Do you think this has an effect on companies going public?