Document Type
Article
Media Type
Text
Abstract
This article discusses: (1) the post-Enron environment and the events that led up to the whirlwind passage of the Sarbanes-Oxley Act of 2002, (2) the legislative history for criminalizing a bill that originated in the House Financial Services Committee, and (3) a comparison between the increased criminal provisions and penalties under the Act with already existing legislation. It also analyzes how Congress closed loop-holes, flexed its muscles with respect to corporate practices, and the necessity of the new criminal laws.
First Page
125
Last Page
150
Publication Date
11-1-2004
Department
Other
ISSN
0734-1490
Language
eng
Publisher
Northern Illinois University Law Review
Recommended Citation
Tracey, Ann Marie and Fiorelli, Paul
(2004)
"Nothing Concentrates the Mind Like the Prospect of a Hanging: The Criminalization of the Sarbanes-Oxley Act,"
Northern Illinois University Law Review: Vol. 25:
Iss.
1, Article 2.
Suggested Citation
Ann Marie Tracey and Paul Fiorelli, Nothing Concentrates the Mind Like the Prospect of a Hanging: The Criminalization of the Sarbanes-Oxley Act, 25 N. Ill. U. L. Rev. 125 (2004).