Fiduciary Obligations in Business
- ISBN-10
- 1108755844
- ISBN-13
- 9781108755849
- Category
- Corporate governance
- Language
- English
- Published
- 2021
- Authors
- Arthur B. Laby, Jacob Hale Russell
Description
"Recent years have seen a surge of scholarly interest in the fiduciary relationship. The collapse of Enron in 2001 and WorldCom and 2002 led to an explosion of scholarship on corporate law,1 including scrutiny of the role fiduciary duties might play to enhance governance. The Sarbanes- Oxley Act of 2002 appeared to adopt some underlying logic from fiduciary law, particularly in its emphasis on the personal responsibility of senior corporate officers to certify their firms' financial statements. The 2008 financial crisis further trained the focus of scholars, regulators, lawyers, and courts on the failures of intermediaries, gatekeepers, and others who arguably breached their duties. New fiduciary rules have been proposed and implemented to govern investment intermediaries"--
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