Section 1519 was passed as part of the Sarbanes-Oxley Act in the wake of Enron’s massive accounting fraud. The section was designed to fill a gap in the law by preventing corporate document-shredding to conceal evidence of financial wrong doing...
The day my OpEd in the Financial Times was published, July
30, there were many other stories in other publications marking the occasion of
Sarbanes-Oxley's tenth anniversary. Most of them focused on the lack of
prosecutions of CEOs and CFOs for...
The earth rotates around the sun. Galaxy Doppler shifts
are almost always redshifts. The further away the galaxy the faster it is
I'm learning a lot in my first class, Cosmology, in the University of Chicago Masters in Liberal Arts...
In recent years, one of the favored responses of legislative reformers and regulatory enforcement authorities to financial fraud and other corporate misconduct has been the encouragement of whistleblowing activity. Both the Sarbanes-Oxley and the Dodd...
On the eve of the tenth anniversary of the enactment of The Sarbanes Oxley Act, Cornerstone Research has released a study of the filing trends and settlements of securities class action lawsuits involving accounting allegations. The May 2012 report entitled...