The doubling of restatements by U.S. companies last year could signal that the changes made under the Sarbanes-Oxley Act are having their intended impact.

Research firm Glass Lewis & Co., which works with mo ney managers and other large investors, has issued a report, titled "Getting It Wrong the First Time." The report found that 1,195 companies (8.5 percent of all public companies) made restatements in 2005, compared with 613 the previous year.

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