As an analyst at a Policy Think Tank (choose one between – Brookings Institute, Center for American Progress, Rand Corporation, or Heritage Foundation), you must conduct research on select public accounting firms, including overview of the industry, public sentiment, and regulatory framework before and after the enactment of the Sarbanes-Oxley Act (SOX). The impetus for this analysis report is to recommend to your manager whether the SOX Act should be continued, modified, or repealed.