title: Executive defensive. As the Scrushy case finally goes before an Alabama jury, the Sarbanes-Oxley Act and its impact are also on trial.
abstract: With the trial of Richard Scrushy, left, finally under way in Alabama, it isn't just the former HealthSouth executive being scrutinized. It's the first courtroom test for the Sarbanes-Oxley Act of 2002, which holds CEOs accountable for false financial statements. Scrushy's defense attorneys have already begun laying the groundwork to blame underlings for the 2.64 billion dollar accounting fraud.
authors.forename: Joseph
authors.initials: J
authors.lastname: Mantone
mesh_terms: D000066:Accounting / Q000331:legislation & jurisprudence*; D000407:Alabama; D016542:Chief Executive Officers, Hospital / Q000331:legislation & jurisprudence*; D005607:Fraud / Q000331:legislation & jurisprudence*; D006777:Hospitals, Proprietary / Q000191:economics* / Q000331:legislation & jurisprudence; D014481:United States