The participants applauded the deterrent put in place by the Sarbanes-Oxley Act of 2002, which sends a signal that persons who prepare or attest to fraudulent financial statements can go to jail.
Attesting to fraudulent financial statements can result in jail time.
mnli hypothesis: Attesting to fraudulent financial statements can result in jail time. premise: The participants applauded the deterrent put in place by the Sarbanes-Oxley Act of 2002, which sends a signal that persons who prepare or attest to fraudulent financial statements can go to jail.