Mallory Factor Focus Quotations

Enforcement efforts should focus on aggressive prosecution of bad actors under existing anti-fraud laws rather than imposing costly and largely ineffective procedural requirements on all public companies.

The critical goals of solid internal controls and transparent financial reporting are better achieved by a free and unfettered capital market rather than by burdensome regulation. Enforcement efforts should focus on aggressive prosecution of bad actors under existing anti-fraud laws rather than imposing costly and largely ineffective procedural requirements on all public companies.