Keywords
systemic failure, corporate governance, corporate audit committees, Sarbanes-Oxley, hard-core fraud, financial disclosure accountability, self-regulatory organizations (SROs), accounting expertise, blue-ribbon committee, ultimate responsibility, direct responsibility, Enron, WorldCom, independent directors, consulting services, non-audit fees, failure of professional self-regulation, regulatory and legal checks, gatekeeping role, increased director accountability, investor confidence, transparency, periodic reporting, faster disclosure, accurate, Model Rules, confidentiality, aiding and abetting liability
Recommended Citation
Harvey Goldschmid, William Treanor, John F.X. Peloso, and Jill Fisch,
The A.A. Sommer, JR. Annual Lecture On Corporate Securities & Financial Law: Post-Enron America: An SEC Perspective,
8 Fordham J. Corp. & Fin. L. 335
(2003).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol8/iss2/1