“Indicting Corporations Revisited – Lessons of the Arthur Andersen Prosecution”

Published in the American Criminal Law Review, Winter 2006 edition

In 2002, a federal jury convicted the accounting firm of Arthur Andersen with obstructing justice in its destruction of documents relating to its accounting work for Enron. Andersen agreed to stop auditing public companies, in effect closing its business, and was sentenced to pay fines and to five years’ probation.

The article was recently described by The New York Times as “seminal.”