{
  "id": "RL31866",
  "type": "CRS Report",
  "typeId": "REPORTS",
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      "id": 315421,
      "date": "2006-05-30",
      "retrieved": "2016-04-07T19:01:48.583029",
      "title": "Criminal Charges in Corporate Scandals",
      "summary": "Since the collapse of Enron Corp. in late 2001, there has been a series of scandals involving\nmajor\nU.S. corporations. Recurring elements in the scandals include improper or fraudulent accounting,\nself-enrichment by corporate officers, stock trading on inside information (insider trading), and the\ndestruction or falsification of business records. A number of cases have resulted in criminal\nindictments, some followed by guilty pleas. This report tracks post-Enron criminal charges. \nCompanies are listed alphabetically, and individuals who have been charged, indicted, or have\npleaded guilty are identified. A longer list of companies with recent accounting problems (not all\nof which have resulted in criminal indictments) may be found in  CRS Report RS21269 ,\n Accounting\nProblems Reported in Major Companies Since Enron , by Mark Jickling.\n The 107th Congress responded to the series of corporate scandals that began with Enron by\npassing the Sarbanes-Oxley Act of 2002. That law created a new oversight body for corporate\nauditors, imposed new disclosure requirements on corporations, including a mandate that CEOs\npersonally certify the accuracy of their firms' public financial reports, and increased criminal\npenalties for a number of offenses related to securities fraud. For a summary of the legislation, see\n CRS Report RL31554 ,  Corporate Accountability: Sarbanes-Oxley Act of 2002 (P.L. \n107-204) , by Michael V. Seitzinger and Elizabeth B. Bazan.\n This report will be updated regularly.",
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      "source": "University of North Texas Libraries Government Documents Department",
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      "id": "RL31866_2006Jan10",
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    {
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      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc820803/",
      "id": "RL31866_2004Jul16",
      "date": "2004-07-16",
      "retrieved": "2016-03-19T13:57:26",
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      "id": "RL31866_2003Dec05",
      "date": "2003-12-05",
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