This paper started with the observation that research since SOX has
generally focused on audit regulation rather than the fundamentals
of auditing. This has been understandable given the overwhelming
significance of SOX and the data now readily available through
Audit Analytics and similar databases in other countries.
想請教上面句子的given 是子句的開頭 整句=This
還是has been given
(但這樣 understandable 形容詞就不對了)