Enron, WorldCom, and the Consequences: Business Criminal Law Between Doctrinal Requirements and the Hopes of Crime Policy

摘要: In February 2002, during a Congressional hearing, the Chairman of Securities and Exchange Commission was convinced that there would be no need for new laws despite Enron collapse. However, after irregularities at WorldCom other big companies came to light, these moderate words rang hollow. A tidal wave entered Washington summer 2002: Sarbanes-Oxley Act, which prescribes duties accountants drastic regulations regarding corporate governance, has been called biggest reform governance since federal security were enacted seventy years ago.