|Title: ||Corporate collapse and the reform of boardroom structures - lessons from America?|
|Citation: ||Insolvency Lawyer 2003(6): 214-225.|
|Publisher: ||Sweet & Maxwell|
|Journal: ||Insolvency Lawyer|
|Issue Date: ||2003 |
|Abstract: ||Comments on the events leading to the collapse of the Enron corporation in the US. Highlights the responsibility for Enron's demise, focusing on the role of the auditors, the board and senior management. Examines key provisions of the Sarbanes-Oxley Act 2002, passed as a direct response to Enron, including the prohibitions on corporate activity, the regulation of auditors and the imposition of criminal penalties. Discusses the UK's response to the corporate scandals in the US, reviewing proposed reforms in the Higgs report relating to boardroom structures and the role of non-executive directors, and the scope of the revised Code on Corporate Governance, published in July 2003.|
|Description: ||The full-text article is available to subscribers online via the WestLaw database. Copyright: Thomson Reuters (Legal) Limited.|
|Keywords: ||Corporate governance|
Sarbanes-Oxley Act 2002
|Appears in Collections: ||Legal Studies Research Group |
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