{
 "@context": "https://schema.org",
 "@type": "DefinedTerm",
 "@id": "https://wulfkaal.github.io/entities/non-enforcement",
 "identifier": "kaal:entity:non-enforcement",
 "name": "Non enforcement",
 "termCode": "non-enforcement",
 "inDefinedTermSet": {
  "@id": "https://wulfkaal.github.io/entities/index.json"
 },
 "author": {
  "@type": "Person",
  "name": "Wulf A. Kaal",
  "identifier": "https://orcid.org/0000-0003-0757-275X"
 },
 "dateModified": "2026-07-29",
 "canonicalForm": "https://wulfkaal.github.io/entities/non-enforcement.md",
 "sha256": "05a4c811ea6b4bcfdb57880943b25f2a4f4c5d8dff0334cbbd1ce1c1a13fa837",
 "additionalProperty": [
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   "name": "status",
   "value": "derived"
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   "name": "claim_count",
   "value": 2
  },
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  },
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   "@type": "PropertyValue",
   "name": "year_span",
   "value": [
    "2013",
    "2013"
   ]
  },
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  }
 ],
 "subjectOf": [
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/2273857-032",
   "identifier": "kaal:claim:2273857-032",
   "text": "Both the Sarbanes-Oxley Act and the Dodd-Frank Act were amended and revised, and some of their most controversial provisions were never enforced.",
   "abstract": "Both SOX and the Dodd-Frank Act were amended and revised. Some of their most controversial provisions were not enforced.",
   "citation": "Wulf A. Kaal, Dynamic Regulation of the Financial Services Industry (2013). SSRN: https://ssrn.com/abstract=2273857",
   "datePublished": "2013",
   "claim_type": "empirical",
   "confidence": "evidenced",
   "is_failure_mode": true,
   "scope_conditions": [
    "United States federal securities and financial regulation"
   ],
   "source_pdf_sha256": "e7cb3dea40593135acc99a9b00690138fe01020514ebf388f5140e1b0e59e82a",
   "status": "current"
  },
  {
   "@type": "Claim",
   "@id": "https://wulfkaal.github.io/claims/2273857-033",
   "identifier": "kaal:claim:2273857-033",
   "text": "Section 307 of Sarbanes-Oxley, the attorney up-the-ladder reporting mandate, has gone effectively unenforced: there is no evidence that the SEC ever charged an attorney with a violation of that section, even though lawyers were inevitably aware of executive misconduct in numerous instances.",
   "abstract": "there is no evidence that the SEC ever charged an attorney with a violation of Section 307.",
   "citation": "Wulf A. Kaal, Dynamic Regulation of the Financial Services Industry (2013). SSRN: https://ssrn.com/abstract=2273857",
   "datePublished": "2013",
   "claim_type": "empirical",
   "confidence": "evidenced",
   "is_failure_mode": true,
   "scope_conditions": [
    "SEC enforcement practice under Section 307 of SOX"
   ],
   "source_pdf_sha256": "e7cb3dea40593135acc99a9b00690138fe01020514ebf388f5140e1b0e59e82a",
   "status": "current"
  }
 ],
 "description": "2 claims in the published works of Wulf A. Kaal carry the concept tag 'non-enforcement'. Derived node: a roster, not an adjudicated definition."
}