Slavik, really?
1) where you list does not affect your tax rates.
2) for some companies sox compliance means changing their entire business from operations to reporting.
3) sox has not stopped fraud, in fact there have been an escalating financial fraud in the last 5 years ( although it may have something to do with regulatory agencies being totally brain dead ).
4) The worst problem of sox is not even the extent of regulations but how ambiguous it is. And the government can interpret those rules any way they want to at any point and you have to change your policies based on the latest interpretation.