Based on your study and analysis of the financial reporting requirements for companies listed on a public stock exchange as outlined in the Sarbanes-Oxley Act (see Student Guide to the Sarbanes-Oxley Act), evaluate the adequacy of the financial reports and disclosures.
In your assessment, assume the perspective of at least two different financial stakeholders. Explain how the financial reporting requirements benefit the specific stakeholders and identify any gaps or opportunities to improve the integrity of external financial reporting.