摘要：
The U.S. Supreme Court overturned the conviction of Arthur Andersen,
LLP for its involvement in the Enron scandal. The Court held that
that the jury instructions did not accurately convey the meaning
of the witness tampering statute that Andersen was charged with.
Since the original trial, relevant sections of the Criminal Code
were updated with the passage of the Sarbanes-Oxley Act (2002).
Although Andersen was convicted under the pre-Sarbanes-Oxley statutes,
the Court’s ruling will likely affect enforcement of post-Sarbanes
statutes, possibly limiting their scope. We discuss whether Sarbanes
was an appropriate response to corporat crime and consider some
other methods of punishing corporations. We also raise a number
of empirical questions related to this case.
