Sarbanes-Oxley is part of the movement that is bringing back, in spirit, the equivalent of debtors' prison.

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Before limited liability, shareholders risked going bust, even into a debtors' prison maybe, if their company did.

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You may no longer end up in debtors' prison, but trial lawyers will surely attempt to attach every asset you own.

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America, which never had a debtors' prison, has always been more tolerant.

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The same principle led to fundamental changes in personal bankruptcy laws--debts could be wiped out or rescheduled without someone having to go to debtors' prison.

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Forcing CEOs and chief financial officers to personally vouch for the accuracy of financial reports is a manifestation of this anti-risk-taking, debtors' prison type of mentality.

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The same principle led to fundamental changes in personal bankruptcy laws--debt could be wiped out or rescheduled without a person's having to go to debtors' prison.

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