SOX and American Competitiveness

Read the article, Do Companies With Effective Internal Controls Over Financial Reporting Benefit From Sarbanes–Oxley Sections 302 and 404?The SOX was implemented to enhance the reliability of financial reporting, and mandate oversight of the public accounting profession through the Public Accounting Company Oversight Board (PACOB). The provisions it includes are not without consequence for American companies operating abroad.Discuss the area of the SOX that you believe most significantly puts American companies at a disadvantage in the global marketplace.Use references.