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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

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).

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Law Commons

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