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