Left behind after Sarbanes-Oxley
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Lerner, C. S., & Yahya, M. A. (2007). Left behind after Sarbanes-Oxley. American Criminal Law Review, 44(4), 1383-1416. Retrieved from http://heinonline.org/HOL/Page?handle=hein.journals/amcrimlr44&div=49&g_sent=1&collection=journals
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http://heinonline.org/HOL/Page?handle=hein.journals/amcrimlr44&div=49&g_sent=1&collection=journals
Abstract
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Introduction: According to a recent issue of Business Week, many hotshots of American industry are fleeing publicly traded corporations for \"the money, freedom and glamour of private equity.\"' Among the reasons cited for their departure is the Sarbanes-Oxley Act of 2002, which not only dramatically escalated penalties for white-collar crimes, but also diluted the mens rea (or \"guilty mind\") requirement for criminal regulatory offenses. More and more activities, especially of publicly traded corporations, fall within the potential scope of the criminal law; and whether they actually do is left ever more unpredictably to the discretion of prosecutors and juries.
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http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85
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© 2007 C. S. Lerner and M. A. Yahya. This version of this article is open access and can be downloaded and shared. The original author(s) and source must be cited.
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en