In response to the Enron bankruptcy, which was the largest in U.S. history, Congress passed a corporate governance bill, the Sarbanes-Oxley Act of 2002 (SOX Act). This act was passed soon after WorldCom filed for bankruptcy in July 2002-a much larger bankruptcy than Enron. For this week's discussion, find a professional article on one of the following topics common in criticisms of the act: Scope Costs versus benefits Effectiveness in preventing fraud Impact on small companies Impacts on auditors For your initial post, discuss the following: The basic requirements of SOX and the ramifications of $404 on management and outside auditors The author's point of view regarding the criticism you researched