Final answer:
The Sarbanes-Oxley Act addresses the ethical concern of financial fraud, ensuring integrity in corporate financial reporting and increasing accountability to protect investors.
Step-by-step explanation:
The ethical concern addressed by the Sarbanes-Oxley Act is financial fraud. Established in response to major accounting scandals involving corporations such as Enron, Tyco International, and WorldCom, the Act aims to protect investors by ensuring the integrity of corporate financial reporting.
It also increases corporate accountability by mandating strict reforms to improve financial disclosures and to prevent accounting fraud.