Review of Before and after Sarbanes-Oxley - Article Example

The author has pointed out the advantages of the Sarbanes act on the economy and young generation, as many of them are indulging in educating themselves on the aspects of this new law. However, one fact that distracts the reader is that paragraphs are divided into real small units. Moreover, it can be realized that the third paragraph is slightly complicated, which can turn the readers perplexed and confused. Many times, readers can be of ordinary category and they can find these sentences overwhelming or distracting.  On the other hand, the best part is that the third paragraph gives out statistical facts and figures by mentioning historical evidence on the financial security acts. In the third paragraph, there is also stated about the merits of the Sarbanes Act on the financial and investment sector.

Further, more proceeding into the later paragraph, it can be understood that the writer is projecting on the quality of PCAOB (Public Companies Accounting Oversight Board) in giving organizations an opportunity in securing their investment and financial transaction processes. It is stated in the article that, PCAOB will establish quality control in auditing, maintain ethical independence and standards in a registered public accounting firm. Moreover, the authenticating nature of PCAOB is revealed in the article, wherein it shows how the accounting firms, media, and press consider the above-listed act. Another highlight of the PCAOB is detailed as its ability to give employment opportunities to people in the information technology field. According to (Rosavich)“ Documenting internal control involved a thorough review of systems and also meant additional employment opportunities for information technology professionals”.

The writer had presented the article descriptively, but the segregation of subject into minute paragraphs consistently gives an unprofessional look to the readers. It can be noticed that statistics facts about the Sarbanes act are less visible in the article. But altogether, the writer has presented much valuable information on the Sarbanes Act and PCAOB in his article. This could prove more informative to the readers and young generation who are probing to find a new professional platform to project their talent and cognitive skills. Here, the author has been highly cautious in mentioning that the non-profit organization does not come under the securities law of the Sarbanes Act. In total, the article by Rosivach is substantially informative, credible, and productive.