Sarbanes–Oxley

This is a discussion piece.

I need 4 quality references.  

References need to be current 2015-2018.  

Also the references need to be to a www.com address.  

The general view is that SOX has made a difference in how companies are audited, and this addresses corporate management accountability, however as is the case with any law there are still companies that violate the SOX requirements and avoid getting caught.  For example, Reuter News cited an Audit Analytics article that showed an upward trend of company financial report restatements as shown in the article below.  

https://www.reuters.com/article/us-financial-sarbox/analysis-a-decade-on-is-sarbanes-oxley-working-idUSBRE86Q1BY20120730

How does this effect your viewpoint regarding the effectiveness of SOX?