메뉴 건너뛰기




Volumn 17, Issue 4, 2003, Pages 357-368

CEO and CFO certifications of financial information

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33644880631     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2003.17.4.357     Document Type: Note
Times cited : (39)

References (31)
  • 1
    • 0038887773 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 55, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988. Consideration of Internal Control in a Financial Statement Audit. Statement on Auditing Standards No. 55. New York, NY: AICPA.
    • (1988) Consideration of Internal Control In a Financial Statement Audit
  • 2
    • 0007077195 scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., Statement on Auditing Standards No. 78, New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1995. Consideration of Internal Control in a Financial Statement Audit. Statement on Auditing Standards No. 78. New York, NY: AICPA.
    • (1995) Consideration of Internal Control In a Financial Statement Audit
  • 3
    • 0006031395 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants (AICPA)., New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 2002. Codification of Statements on Auditing Standards. New York, NY: AICPA.
    • (2002) Codification of Statements On Auditing Standards
  • 4
    • 77249108145 scopus 로고    scopus 로고
    • SEC says executives can't couch endorsements
    • July 17
    • Beckett, P., and K. Talley. 2002. SEC says executives can't couch endorsements. Wall Street Journal (July 17): A2.
    • (2002) Wall Street Journal
    • Beckett, P.1    Talley, K.2
  • 5
    • 77249098137 scopus 로고    scopus 로고
    • United States: SEC adopts rules implementing Sarbanes-Oxley CEO/CFO certification and internal control requirements
    • September 27, Available at
    • Best, E. S., and M. T. Blair. 2002. United States: SEC adopts rules implementing Sarbanes-Oxley CEO/CFO certification and internal control requirements. Mondaq Business Briefing (September 27). Available at http://www.mondaq.com.
    • (2002) Mondaq Business Briefing
    • Best, E.S.1    Blair, M.T.2
  • 6
    • 0036882853 scopus 로고    scopus 로고
    • The Sarbanes-Oxley Act of 2002: What it means for business litigators
    • Winter
    • Brockett, D. L. 2002. The Sarbanes-Oxley Act of 2002: What it means for business litigators. Securities Regulation Law Journal 30 (Winter): 360-369.
    • (2002) Securities Regulation Law Journal , vol.30 , pp. 360-369
    • Brockett, D.L.1
  • 7
    • 77249150256 scopus 로고    scopus 로고
    • Interest in governance drives director scrutiny: Screening of candidates increasingly thorough
    • January 27
    • Ceniceros, R. 2003. Interest in governance drives director scrutiny: Screening of candidates increasingly thorough. Business Insurance (January 27): 10, 14.
    • (2003) Business Insurance
    • Ceniceros, R.1
  • 8
    • 77249104334 scopus 로고    scopus 로고
    • Outside counsel: SEC proposes officer certifications as exhibits to periodic reports
    • April 7
    • Fisher, J., and J. Karpf. 2003. Outside counsel: SEC proposes officer certifications as exhibits to periodic reports. New York Law Journal (April 7): 4.
    • (2003) New York Law Journal , pp. 4
    • Fisher, J.1    Karpf, J.2
  • 10
    • 77249092343 scopus 로고    scopus 로고
    • Implementing Sarbanes-Oxley: Early feedback
    • December
    • Graziano, C. M. 2002. Implementing Sarbanes-Oxley: Early feedback. Financial Executive 18 (December): 37-38.
    • (2002) Financial Executive , vol.18 , pp. 37-38
    • Graziano, C.M.1
  • 11
    • 77249103350 scopus 로고    scopus 로고
    • Signing the bottom line: Top executives at 16 companies certify their books
    • August 1
    • Grimsley, K. D. 2002. Signing the bottom line: Top executives at 16 companies certify their books. Washington Post (August 1): E1, E4.
    • (2002) Washington Post
    • Grimsley, K.D.1
  • 12
    • 77249161468 scopus 로고    scopus 로고
    • CFOs join their bosses on the hot seat
    • July 16
    • Hopkins, J. 2002. CFOs join their bosses on the hot seat. USA Today (July 16): 3B.
    • (2002) Usa Today
    • Hopkins, J.1
  • 13
    • 77249144650 scopus 로고    scopus 로고
    • Auditors' ascension: A new law is bringing the IT security auditor out of the wiring closet and into the boardroom
    • January 13
    • Messmer, E. 2003. Auditors' ascension: A new law is bringing the IT security auditor out of the wiring closet and into the boardroom. Network World (January 13): 39.
    • (2003) Network World , pp. 39
    • Messmer, E.1
  • 15
    • 77249147686 scopus 로고    scopus 로고
    • Affirmation of financial results can involve lower-level officers
    • August 9
    • Perez, E. 2002. Affirmation of financial results can involve lower-level officers. Wall Street Journal (August 9): A2, A4.
    • (2002) Wall Street Journal
    • Perez, E.1
  • 16
    • 77249144651 scopus 로고    scopus 로고
    • The weaknesses of the Sarbanes-Oxley Act
    • January
    • Scarinci, C. 2003. The weaknesses of the Sarbanes-Oxley Act. Accounting Today 17 (January): 8-9.
    • (2003) Accounting Today , vol.17 , pp. 8-9
    • Scarinci, C.1
  • 17
    • 77249095707 scopus 로고    scopus 로고
    • Corporate counsel: New certification requirements
    • August 8
    • Schwartz, B., and J. Freedman. 2002. Corporate counsel: New certification requirements. New York Law Journal (August 8): 1.
    • (2002) New York Law Journal , pp. 1
    • Schwartz, B.1    Freedman, J.2
  • 21
    • 33947151396 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC)., Release Nos. 33-8124; 34-46427. August 28, Washington, D.C.: Government Printing Office
    • Securities and Exchange Commission (SEC). 2002c. Final rule: Certification of disclosure in companies' quarterly and annual reports. Release Nos. 33-8124; 34-46427. August 28. Washington, D.C.: Government Printing Office.
    • (2002) Final Rule: Certification of Disclosure In Companies' Quarterly and Annual Reports
  • 23
    • 77249116543 scopus 로고    scopus 로고
    • Compliance alert: Companies across the board are re-examining their ethics policies
    • August 26-September 2
    • Seidenberg, S. 2002. Compliance alert: Companies across the board are re-examining their ethics policies. National Law Journal (August 26-September 2): A14.
    • (2002) National Law Journal
    • Seidenberg, S.1
  • 24
    • 33747829570 scopus 로고    scopus 로고
    • Rise of the corporate ethics officer
    • January-February
    • Swartz, N. 2003. Rise of the corporate ethics officer. Information Management Journal 37 (January-February): 9.
    • (2003) Information Management Journal , vol.37 , pp. 9
    • Swartz, N.1
  • 25
    • 77249105766 scopus 로고    scopus 로고
    • Government must make consequences clear
    • July 29-August 24
    • Taylor, P. L. 2002. Government must make consequences clear. Inside Business (July 29-August 24): 25.
    • (2002) Inside Business , pp. 25
    • Taylor, P.L.1
  • 26
    • 77249116540 scopus 로고    scopus 로고
    • Practice tips: How CEOs, CFOs can avoid criminal exposure under Sarbanes-Oxley certification provisions
    • October
    • Urgenson, L. A., J. S. Levin, and C. Primus. 2002. Practice tips: How CEOs, CFOs can avoid criminal exposure under Sarbanes-Oxley certification provisions. Business Crimes Law Report Now Include Money Laundering 9 (October): 1.
    • (2002) Business Crimes Law Report Now Include Money Laundering , vol.9 , pp. 1
    • Urgenson, L.A.1    Levin, J.S.2    Primus, C.3
  • 27
    • 8744256700 scopus 로고    scopus 로고
    • U.S. House of Representatives, Committee on Financial Services, Public Law No. 107-204, Washington, D.C.: Government Printing Office
    • U.S. House of Representatives, Committee on Financial Services. 2002. Sarbanes-Oxley Act of 2002. Public Law No. 107-204. Washington, D.C.: Government Printing Office.
    • (2002) Sarbanes-oxley Act of 2002
  • 28
    • 77249141345 scopus 로고    scopus 로고
    • United States: Sarbanes-Oxley Act summary (continued)
    • Vinson and Elkins LLP., September 23, Available at
    • Vinson and Elkins LLP. 2002. United States: Sarbanes-Oxley Act summary (continued). Mondaq Business Briefing (September 23). Available at http://www.mondaq.com
    • (2002) Mondaq Business Briefing
  • 29
    • 77249146714 scopus 로고    scopus 로고
    • Corporate governance: A model for disclosure controls and procedures
    • September
    • Wardwell, T., and A. Surdykowski. 2002. Corporate governance: A model for disclosure controls and procedures. Corporate Counselor 17 (September): 1.
    • (2002) Corporate Counselor , vol.17 , pp. 1
    • Wardwell, T.1    Surdykowski, A.2
  • 30
    • 26344480731 scopus 로고    scopus 로고
    • A two-way race to certify financial statements: Executives scramble to comply as regulators puzzle over what to do about laggards
    • August 13
    • Williams, K. 2002a. A two-way race to certify financial statements: Executives scramble to comply as regulators puzzle over what to do about laggards. Washington Post (August 13): E1, E3.
    • (2002) Washington Post
    • Williams, K.1
  • 31
    • 77249175112 scopus 로고    scopus 로고
    • CEOs crafting ways to check data: More questions are being asked as SEC deadline nears
    • August 14
    • Williams, K. 2002b. CEOs crafting ways to check data: More questions are being asked as SEC deadline nears. Washington Post (August 14): E1-E2.
    • (2002) Washington Post
    • Williams, K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.