S. Hrg. 107-948, Volume 2 - Accounting Reform and Investor Protection - CHRG-107shrg87708-volII | Content Details

S. Hrg. 107-948, Volume 2 - Accounting Reform and Investor Protection

Category: Congressional Committee Materials

Collection: Congressional Hearings

SuDoc Class Number: Y 4.B 22/3:

ILS System ID: 000625645

Congress: 107th

Congress Chamber: Senate

Hearing Sub Type: General

Senate Hearing Number: S. Hrg. 107-948

Held Date: February 12, 2002
February 14, 2002
February 26, 2002
February 27, 2002
March 5, 2002
March 6, 2002
March 14, 2002
March 19, 2002
March 20, 2002
March 21, 2002

Committee and Subcommittee: Committee on Banking, Housing, and Urban Affairs

Members: Daniel K. Akaka (HI); Wayne Allard (CO); Robert F. Bennett (UT); Jim Bunning (KY); Evan Bayh (IN); Thomas R. Carper (DE); Mike Crapo (ID); Jon S. Corzine (NJ); Christopher J. Dodd (CT); John Ensign (NV); Michael B. Enzi (WY); Phil Gramm (TX); Chuck Hagel (NE); Tim Johnson (SD); Zell Miller (GA); Jack Reed (RI); Rick Santorum (PA); Paul S. Sarbanes (MD); Charles E. Schumer (NY); Richard C. Shelby (AL); Debbie Stabenow (MI)

Witnesses: Arthur Levitt, Chairman, U.S. Securities and Exchange Commission, 1993 to 2000; Richard C. Breeden, Chairman, U.S. Securities and Exchange Commission, 1989 to 1993; David S. Ruder, Chairman, U.S. Securities and Exchange Commission, 1987 to 1989; Harold M. Williams, Chairman, U.S. Securities and Exchange Commission, 1977 to 1981; Roderick M. Hills, Chairman, U.S. Securities and Exchange Commission, 1975 to 1977; Paul A. Volcker, Chairman, International Accounting Standards Committee Foundation; Chairman, Arthur Andersen's Independent Oversight Board; Former Chairman, Federal Reserve System; Sir David Tweedie, Chairman, International Accounting Standards Board; Former Chairman, United Kingdom's Accounting Standards Board; Walter P. Schuetze, Chief Accountant, U.S. Securities and Exchange Commission, 1992 to 1995; Michael H. Sutton, Chief Accountant, U.S. Securities and Exchange Commission, 1995 to 1998; Lynn E. Turner, Chief Accountant, U.S. Securities and Exchange Commission, 1998 to 2001; Dennis R. Beresford, Former Chairman, Financial Accounting Standards Board, 1987 to 1997; John H. Biggs, Chairman, President, and CEO, Teachers Insurance and Annuity Association-College Retirement Equities Fund (TIAA- CREF); Ira M. Millstein, Co-Chairman of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees; Senior Partner, Weil, Gotshal & Manges, LLP; David M. Walker, Comptroller General of the United States, U.S. General Accounting Office; accompanied by: Thomas McCool, Managing Director, Financial Markets and Community Investment; and Robert Gramling, Former Director, Corporate Financial Audits; Robert R. Glauber, Chairman and Chief Executive Officer, National Association of Securities Dealers, Inc; Joel Seligman, Dean and Ethan A.H. Shepley University Professor, Washington University School of Law in St. Louis; Public Member, American Institute of Certified Public Accountants Professional Ethics Executive Committee; John C. Coffee, Jr., Adolf A. Berle Professor of Law, Columbia University School of Law; Shaun F. O'Malley, Chairman, 2000 Public Oversight Board Panel on Audit Effectiveness (O'Malley Commission); Former Chairman, Price Waterhouse; Past President, Financial Accounting Foundation; Lee J. Seidler, Deputy Chairman of the 1978 AICPA Commission on Auditors' Responsibilities; Managing Director Emeritus, Bear Stearns; Arthur R. Wyatt, CPA, Former Chairman, American Institute of Certified Public Accountants' Accounting Standards Executive Committee; Former Chairman, International Accounting Standards Committee; Former Partner, Arthur Andersen & Co.; Professor of Accountancy Emeritus, University of Illinois; Abraham J. Briloff, Emanuel Saxe Distinguished Professor Emeritus, Bernard M. Baruch College, CUNY; Bevis Longstreth, Member of the O'Malley Commission; Former Commissioner of the Securities & Exchange Commission, 1981- 1984; Retired Partner, Debevoise & Plimpton; James G. Castellano, CPA, Chairman, Board of Directors, American Institute of Certified Public Accountants (AICPA); Managing Partner, Rubin, Brown, Gornstein & Company, LLP; James E. Copeland, Jr., CPA, Chief Executive Officer, Deloitte & Touche, LLP; William E. Balhoff, CPA, CFE, Chairman, Executive Committee, AICPA Public Company Practice Section; Senior Audit Director, Postlethwaite & Netterville, A.P.A.C; Olivia F. Kirtley, CPA, Former Chairman, Board of Directors, AICPA (1998-1999); Retired Vice President and CFO, Vermont American Corporation; James S. Gerson, CPA, Chairman, Auditing Standards Board, AICPA; Partner, PricewaterhouseCoopers, LLP; Robert E. Litan, Vice President and Director, Economic Studies Program, The Brookings Institution; Peter J. Wallison, Resident Fellow and Co-Director, Project on Financial Market Deregulation, American Enterprise Institute; Charles A. Bowsher, Chairman, Public Oversight Board; Former Comptroller General of the United States; accompanied by: Alan B. Levenson, Counsel to the Public Oversight Board; Aulana L. Peters, Member, Public Oversight Board; Former Commissioner, U.S. Securities and Exchange Commission; Retired Partner, Gibson, Dunn & Crutcher; John C. Whitehead, Former Co-Chairman, Goldman Sachs & Co.; Former Deputy Secretary of State; L. William Seidman, Former Chairman, Federal Deposit Insurance Corporation; Former Chairman, Resolution Trust Corporation; Michael Mayo, Managing Director, Prudential Securities, Inc; Senator Howard M. Metzenbaum (Ret.), Chairman, Consumer Federation of America; Sarah Teslik, Executive Director, Council of Institutional Investors; Thomas A. Bowman, CFA, President and Chief Executive Officer, Association for Investment Management and Research; Damon A. Silvers, Associate General Counsel, American Federation of Labor and Congress of Industrial Organizations; Harvey L. Pitt, Chairman, U.S. Securities and Exchange Commission

Bill Numbers: H.R. 1088
S. 1895
S. 2010
S. 2673
H.R. 3763
H.R. 5118