TY  - JOUR
AB  - 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.
VL  - 6
IS  - 4
SN  - 1463-001X
DO  - 10.1108/14630010410812441
UR  - https://doi.org/10.1108/14630010410812441
AU  - Steele Chris
AU  - Gibson Mark
PY  - 2004
Y1  - 2004/01/01
TI  - Corporate real estate and facilities management process and controls: The direct and implied ramifications of section 404 of the Sarbanes‐Oxley Act of 2002
T2  - Journal of Corporate Real Estate
PB  - Emerald Group Publishing Limited
SP  - 289
EP  - 300
Y2  - 2024/05/13
ER  -