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The Impact of the Sarbanes-Oxley Act on Publicly Held CompaniesEssay Preview: The Impact of the Sarbanes-Oxley Act on Publicly Held CompaniesReport this essayIntroductionThe Sarbanes-Oxley Act of 2002 (SOX) was passed as a result of the Enron, Tyco and WorldCom scandals (Slaughter). Its main purposes were to prevent companies from engaging in accounting fraud, improve the.