The Sarbanes-Oxley Act (the Act) wa...

The Sarbanes-Oxley Act (the Act) was signed into law forward July 29, 2002. (1) The Act's passage was widely heralded as an historic occasion marked through the most comprehensive corporate reform measures enacted since the stock market crash of 1929 (2) Passage of the Sarbanes-Oxley Act was a reaction to the questionable business practices of corporate executives, which ultimately caused precipitous across-the-board declines in the value of stock in publicly-traded companies during the summer of 2002 (3) The inclusion of the White Collar Crime Penalty Enhancement Act (WCCPA) of 2002 in the corporate reform package was part of the political