Steele, Chris; Gibson, Mark - In: Journal of Corporate Real Estate 6 (2004) 4, pp. 289-300
This paper introduces section 404 of the Sarbanes‐Oxley Act of 2002 to corporate real estate (CRE) executives and identifies some of the effects that this new legislation has on the management of CRE operations with respect to financial reporting controls. While section 404’s reach includes...