Hans-Jürgen, Hellwig - In: European Company and Financial Law Review 4 (2007) 3, pp. 417-433
Less than four years have passed by now since President Bush on July 30, 2002 signed the Sarbanes-Oxley Act. US Congress with this Act reacted to serious failures that had come to light in Corporate America. I mention as examples the break-down of Enron with billions of US dollar liabilities in...