Management's Report of Responsibility in Large, Publicly-Traded Michigan Companies

Marilyn R. Kintzele; Vernon Kwiatkowski; Philip L Kintzele

Management's Report of Responsibility in Large, Publicly-Traded Michigan Companies

Marilyn R. Kintzele, Vernon Kwiatkowski, Philip L Kintzele

Research output: Contribution to conference › Abstract › peer-review

Abstract

The concept that management is responsible for maintaining internal control of the organization and the preparation, accuracy, and completeness of the organization’s financial reports is fundamental. That management formally accepts this responsibility in the form of a separate disclosure or report within the annual financial report has been an evolving concept over a long period of time. This project reviews the development of the management report of responsibility and presents the current state of disclosures based on an examination of annual financial reports for large, publicly traded Michigan corporations.

Original language	English
State	Published - Mar 2009
Event	Annual Meeting of Michigan Academy of Science, Arts & Letters - Wayne State University, Detroit, MI Duration: Mar 1 2009 → Mar 31 2009

Other

Other	Annual Meeting of Michigan Academy of Science, Arts & Letters
Period	03/1/09 → 03/31/09

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title = "Management's Report of Responsibility in Large, Publicly-Traded Michigan Companies",

abstract = "The concept that management is responsible for maintaining internal control of the organization and the preparation, accuracy, and completeness of the organization{\textquoteright}s financial reports is fundamental. That management formally accepts this responsibility in the form of a separate disclosure or report within the annual financial report has been an evolving concept over a long period of time. This project reviews the development of the management report of responsibility and presents the current state of disclosures based on an examination of annual financial reports for large, publicly traded Michigan corporations.",

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year = "2009",

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note = "Annual Meeting of Michigan Academy of Science, Arts & Letters ; Conference date: 01-03-2009 Through 31-03-2009",

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AU - Kintzele, Marilyn R.

AU - Kwiatkowski, Vernon

AU - Kintzele, Philip L

PY - 2009/3

Y1 - 2009/3

N2 - The concept that management is responsible for maintaining internal control of the organization and the preparation, accuracy, and completeness of the organization’s financial reports is fundamental. That management formally accepts this responsibility in the form of a separate disclosure or report within the annual financial report has been an evolving concept over a long period of time. This project reviews the development of the management report of responsibility and presents the current state of disclosures based on an examination of annual financial reports for large, publicly traded Michigan corporations.

AB - The concept that management is responsible for maintaining internal control of the organization and the preparation, accuracy, and completeness of the organization’s financial reports is fundamental. That management formally accepts this responsibility in the form of a separate disclosure or report within the annual financial report has been an evolving concept over a long period of time. This project reviews the development of the management report of responsibility and presents the current state of disclosures based on an examination of annual financial reports for large, publicly traded Michigan corporations.

M3 - Abstract

T2 - Annual Meeting of Michigan Academy of Science, Arts & Letters

Y2 - 1 March 2009 through 31 March 2009

ER -

Management's Report of Responsibility in Large, Publicly-Traded Michigan Companies

Abstract

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