Sarbanes-Oxley Act :sample question

What is the Sarbanes-Oxley Act. What is its current status? Have there been any changes? What do executives think of it now? What impact has it had?

I need a minimum of two sources along with the answer... Please properly cite and reference the sources using APA format.(min 2 please)

Only 200 words, not to much longer... I need your input so I can use you as a reference.

-Thank you in advance