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- W3132361198 abstract "This is a scenario case, describing a recent series of events in the legal and corporateenvironments. Financial scandals involving large market capitalization firmsinduced Congress to enact the Sarbanes-Oxley Act of 2002. This legislation affectsa range of corporate activities, including accounting practices, financial statementpreparation, corporate governance, and executive compensation. HealthSouthCorp., which had grown rapidly in the 1990s through numerous acquisitions, becamethe target of an SEC investigation in 2003. Subsequently, five financial officersof the company plead guilty to falsifying financial statements and implicatedRichard Scrushy, HealthSouth s founder and CEO, in the fraudulent activities. Mr.Scrushy was indicted on 85 criminal counts and was awaiting trial. Mr. Scrushycontended that his subordinates acted independently and without his knowledge toinflate the reported profits of HealthSouth by more than $2. 7 billion. His attorneyswere expected to challenge the relevance of these indictments under the Sarbanes-OxleyAct." @default.
- W3132361198 created "2021-03-01" @default.
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- W3132361198 date "2004-01-01" @default.
- W3132361198 modified "2023-09-27" @default.
- W3132361198 title "The Sarbanes-Oxley Act of 2002: Ethics, Executive Compensation and HealthSouth Corp." @default.
- W3132361198 hasPublicationYear "2004" @default.
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