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Sentencing for the purpose of general deterrence has most to do with:
Financial Accounting Standards Board
An independent organization responsible for establishing and improving standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information.
SEC
The Securities and Exchange Commission, a U.S. government agency that oversees and regulates the securities markets to protect investors.
Accounting Standards
Guidelines set by regulatory bodies that dictate how financial transactions and statements should be recorded and reported.
FASB
The Financial Accounting Standards Board, an organization responsible for establishing accounting and financial reporting standards in the United States.
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