Some people argue that the internal control requirements of the Sarbanes-Oxley Act (SOX) of 2002 put U.S. companies at a competitive disadvantage to companies outside the United States. Discuss the competitive implications (both pros and cons) of the Sarbanes-Oxley Act (SOX).

For best answer results, please provide both pros and cons regarding the competitive implications of the Sarbanes-Oxley Act; along with all/any SOURCES used. Thank-you for your time and considerations.