How has the Sarbanes-Oxley Act (SOX) of 2002 affected the practice of accounting?

Write a 200- to 350-word response to the capstone discussion question.
In the wake of accounting scandals over the past several years, how has the Sarbanes-Oxley Act (SOX) of 2002 affected the practice of accounting?

What is the role of internal controls in complying with SOX (2002)?