kaal:claim:2273857-035

The SEC's failure to interpret Section 402 of Sarbanes-Oxley, while not a formal retraction, shows that Section 402 is another instance of politically motivated rulemaking that later has to be scaled back.

While not a formal retraction, the SEC's lack of interpretation underscores that section 402 provides another instance of politically motivated rulemaking that later has to be scaled back.

Wulf A. Kaal, Dynamic Regulation of the Financial Services Industry (2013), II.2.b Contraction, p. 18
https://ssrn.com/abstract=2273857 · source PDF

Wulf A. Kaal, Dynamic Regulation of the Financial Services Industry (2013). SSRN: https://ssrn.com/abstract=2273857

• rules enacted under post-crisis political pressure

failuresupport: arguedfailure: informal retraction of politically motivated rulesfamily: enforcement-gapdynamic-regulation

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