Ex-Exec at HealthSouth Details Role in Fraud
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A former HealthSouth Corp. executive awaiting sentencing for his role in a $2.7-billion accounting fraud testified that he and four subordinates stopped cooking the books after reading a new false-filings law in August 2002.
Former Assistant Controller Emery Harris testified in federal court in Birmingham, Ala., that he and four accounting employees who also admitted crimes stopped falsifying records after reviewing the Sarbanes-Oxley Act, which requires chief executives and finance officers to certify the accuracy of financial statements.
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