Tags » Sarbanes-Oxley Act

SOX and Fish: What the Supreme Court Missed in Yates v. United States

By now, much of the dust has settled around the Supreme Court’s decision in Yates v. United States.[1] Yates was the odd case of a commercial fisherman convicted of violating 18 U.S.C. 1,734 more words

Corporate Governance

Tangible Object

I know I feel better. Until today, I actually believed that Supreme Court rulings could reasonably be understood by the typical citizen; you know, like me. 537 more words

Crisis of Confidence: Steve Albrecht Q&A

When Marriott Alumni Magazine’s staff wanted to investigate corporate fraud, they knew exactly who to turn to: W. Steve Albrecht. Recognized by Accounting Today… 810 more words

From The Issue

Ruling boosts anti-retaliation protections for whistleblowers

Whistleblowers are no longer required to notify the Securities and Exchange Commission to receive protection from retaliation. A recent decision from a U.S. District Court in Nebraska helped broaden the whistleblower term to include any individual who reports wrongdoing and/or illegality to internal sources, authorities or another government agency. 228 more words

Directors & Officers Liability

May 12, 2014 4th Circuit published opinion

Feldman v Law Enforcement Associates Corporation

Feldman sued Corporation alleging retaliation for whistle blowing under 18 USC 1514A. The district court granted summary judgment to Corporation. 123 more words

Statutory interpretation: is a fish a "tangible object"?

It’s a federal crime to “knowingly alter, destroy, mutilate, conceal, cover up, falsify, or make a false entry in any record, document, or tangible object… 97 more words

Subprime Loans (aka near-prime, non-prime, and second-chance lending): The Under-the-Radar Loans that Felled a Market

To assist businesses, The Sarbanes-Oxley Act was enacted in 2002, sought to restore integrity and public confidence to the financial markets. 220 more words