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Corporate real estate and facilities management process and controls: The direct and implied ramifications of section 404 of the Sarbanes‐Oxley Act of 2002

Chris Steele (Ernst & Young Real Estate Advisory Services, 200 Clarendon Street, Boston, MA 02116, USA; Tel: +1 617 859 6193; e‐mail: chris.steele@ey.com)
Mark Gibson (Ernst & Young Real Estate Advisory Services, 5 Times Square, New York, NY 10036, USA; Tel: +1 212 773 0207; e‐mail: Mark.Gibson@ey.com)

Journal of Corporate Real Estate

ISSN: 1463-001X

Article publication date: 1 October 2004

Abstract

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 all financial reporting, this paper focuses on capital projects and describes one method for establishing necessary financial reporting controls through a Management by Projects approach.

Keywords

Citation

Steele, C. and Gibson, M. (2004), "Corporate real estate and facilities management process and controls: The direct and implied ramifications of section 404 of the Sarbanes‐Oxley Act of 2002", Journal of Corporate Real Estate, Vol. 6 No. 4, pp. 289-300. https://doi.org/10.1108/14630010410812441

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited