John C. Dvorak, long time columnist for PC Magazine and head Crank on Cranky Geeks, a popular podcast, has come out against Sarbanes-Oxley. Dvorak was quick to point out on another popular podcast, Leo Laporte's This Week in Tech, that SarbOx places huge limitations on the silicon valley start-up phenomenon. I later found that Dvorak pointed out the flaws of SarbOx in at least three columns in PC Magazine. Rather than growing their companies into successful, independent firms, entrepreneurs are now forced to look to large corporations to buy them out. Growing organically just isn't possible for many start-ups because of the incredible costs associated with the new accounting requirements. So, whether or not SarbOx is stopping corporate malfeasance, it's definitely helping larger corporations pick up small innovators on the cheap. For more on SarbOx check out this recent Op-Ed in Investor's Business Daily by John Berlau, director of CEI's Center for Entrepreneurship.