# kaal:claim:2486570-012

**Claim.** The sharp proliferation of non and deferred prosecution agreements after 2002 is explained by a cluster of events: the collapse of Enron, the dismantling of Arthur Andersen, the creation of the Corporate Fraud Task Force, and the Thompson Memorandum.

**Type.** mechanism  **Support.** evidenced

**Source quote.**

> The proliferation of N/DPAs after 2002 can be explained by a num- ber of factors, including the collapse of Enron, the dismantling of Arthur Ander- sen, the establishment of the Corporate Fraud Task Force, and the Thompson Memorandum.

**From.** Wulf A. Kaal, Timothy Lacine, *The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20* (2014), V.A. NDPA PROLIFERATION, page 24

**Cite as.** Wulf A. Kaal, Timothy Lacine, The Effect of Deferred and Non-Prosecution Agreements on Corporate Governance Evidence from 1993-20 (2014). SSRN: https://ssrn.com/abstract=2486570

**Verify.** sha256 of source PDF `8c3981c9a55d8a3fe59a01660584eebc3feb3fb9109ca65344095bebe4ae49a4` at https://raw.githubusercontent.com/wulfkaal/Academic-Papers/main/papers/pdf/Kaal%20and%20Lacine%20-%202014%20-%20The%20Effect%20of%20Deferred%20and%20Non-Prosecution%20Agreements%20on%20Corporate%20Governance%20Evidence%20from%201993-20.pdf

**Topics.** compliance

**Keywords.** enron, arthur-andersen, thompson-memo, enforcement-trends

**Related claims.**

- extends: https://wulfkaal.github.io/claims/2273857-063

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