J, Möllers Thomas M. - In: European Company and Financial Law Review 4 (2007) 2, pp. 173-194
In the past few years the US and the European Union have had to react to the accounting scandals of Enron, WorldCom and Parmalat. During this process the US has served as a role model for many provisions within the European Union. Several regulations of the Sarbanes-Oxley Act were adopted and...