DOJ Provides New Roadmap for Corporate Fraud Enforcement, Harvard Law School Forum on Corporate Governance

Partners Alex Hastings, Sandra Moser, and Amanda Robinson and associate Emily Ahdieh co-authored an article for the Harvard Law School Forum on Corporate Governance about new US Department of Justice (DOJ) guidance outlining enforcement priorities and factors prosecutors will consider in corporate fraud investigations and charging decisions.

The authors explain that the guidance identifies 10 factors that will receive significant weight in charging and resolution decisions, including management involvement, concealment, duration of misconduct, and financial harm. With DOJ expanding its use of data analytics and whistleblower incentives to detect potential fraud, the authors note that companies should assess their compliance programs, strengthen internal reporting and investigation processes, and ensure potential misconduct is identified and escalated promptly to evaluate remediation, cooperation, and voluntary disclosure options.

Read the full Harvard Law School Forum on Corporate Governance article >>