The effects of the Sarbanes-Oxley have been dramatically felt by companies as witnessed by the skyrocketing number of companies that have restated their financial results, Glass Lewis & Co. has found. Last year, there were 1,195 restatements by U.S. companies, almost double the 613 in 2004, as companies appear to be taking more care in filing results. But the research firm also expects that number to level off or drop, as early as this year, as companies improve their internal controls and avoid some the accounting errors that spawned SOX in the first place.