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Left behind after Sarbanes-Oxley

  • Author(s) / Creator(s)
  • 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.

  • Date created
    2007
  • Subjects / Keywords
  • Type of Item
    Article (Published)
  • DOI
    https://doi.org/10.7939/R3R49GQ15
  • License
    © 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.
  • Language
  • Citation for previous publication
    • 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
  • Link to related item
    http://heinonline.org/HOL/Page?handle=hein.journals/amcrimlr44&div=49&g_sent=1&collection=journals