For those who sit on boards of directors of public (and private) companies, there is a very good article on the achievements and failings of Sarbanes-Oxley by Michael W. Perergrine (partner at MeDermott Will & Emery) and posted on NY Times Dealbook.  The title is "Another View: Sarbanes-Oxley and the Legacy of Enron."

Here's the link:  http://dealbook.nytimes.com/2011/11/25/another-view-sarbanes-oxley-and-the-legacy-of-enron/