"Sarbanes-Oxley is not a cure-all-no law ever is-but it tips the scales in a better direction. The law yielded dividends well before charges were brought against (Richard) Scrushy. You can be sure that some company executives drew a harder line on `creative' accounting in the wake of the new law. Indeed, Sarbanes-Oxley unnerved at least one HealthSouth executive enough that he refused to sign further financial statements and ultimately helped prosecutors unravel a $2.7 billion accounting scandal. ... Executives must take responsibility when their books turn out to be largely works of fiction."
-Birmingham (Ala.) News