The Sarbanes-Oxley Act of 2002 has: A.reduced the annual compliance costs of all publicly traded firms in the U.S. B.decreased senior management's involvement in the corporate annual report. C. greatly increased the number of U.S. firms that are going public for the first time. D. decreased the number of U.S. firms going public on foreign exchanges. E. made officers of publicly traded firms personally responsible for the firm's financial statements