Internal Controls & Fraud Prevention
Reciprocity
MARCH 24, 2022
These consequences came to pass when the Enron scandal broke in 2001. When news broke about a massive financial misstatement fraud at Enron, its share price quickly collapsed from around $90 to less than $1. The collapse of Enron, along with several other corporate frauds circa 2001, led to enactment of the Sarbanes-Oxley Act in 2022.
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