Reflecting public outrage over massive corporate scandals, Congress quickly enacted comprehensive business reform measures known as the Sarbanes-Oxley Act (SOX). While the business community focused on SOX's reporting and control requirements, often over- looked were SOX's harsh punishments imposed for white-collar crime. Congress rejected the long- practiced approach of lenient treatment of the perpetrators of occupational crimes, opting for the concept that severe penalties can effectively deter criminal behavior. Despite federal regulations that now require organizations to develop and...