anchor: The Sarbanes-Oxley Act of 2002 provides a strong framework for more effective corporate governance and regulation of the accounting profession.
positive: The Sarbanes-Oxley Act of 2002 provides a framework for effective corporate governance and regulation of the accounting profession.
negative: The Sarbanes-Oxley Act of 2002 does not provide a strong framework for more effective corporate governance and regulation of the accounting profession.