Mid-caps struggling with Sarbox compliance?

We've written a lot about compliance issues for large cap companies (costs, strategic synergies, etc.) and small camp companies (deadlines for compliance, financial officer requirements, etc.). But we haven't said much about mid cap companies. A recent article by the CEO of Jknowledge suggests they've been the hardest hit, as they lack the resources of big companies and do not qualify for relief granted small companies. One conclusion is that the smaller of these companies actually spend more. One might expect the larger companies to have greater costs given their added complexity. It may be that small companies have yet to really streamline their processes, which is really costing them.  

For more:
- here's the article on the Sarbanes-Oxley Compliance Journal