Author Karim Jamal, FCA, PhD, University of Alberta, Chartered Accountants Distinguished Chair Professor; Shyam Sunder, PhD, Yale University, James L. Frank Professor of Accounting, Economics and Finance; et al.
Company/Organization
University of Alberta, Yale University, Canadian Western Bank Group, Commercial Solutions Inc., Carnegie Mellon University, Kouri Berezan Heinrichs, CA, Wave Front Technology Solutions, and University of Texas at Dallas
Author William A. Osborn, Chairman, Audit Committee, Board of Directors; Daniel M. Dickinson, Member, Audit Committee, Board of Directors; Jesse J. Greene, Jr., Member, Audit Committee, Board of Directors
Author John A. Edwardson, Audit Committee Chairman; John L. Merino, Corporate Vice President and Principal Accounting Officer; Herbert C. Nappier, Staff Vice President and Corporate Controller
Author Earl E. Fry, Chief Financial Officer, Chief Administration Officer and EVP, Global Customer Support; Brooke Seawell, Chairman, Audit Committee of the Board of Directors
Author Jason Wadzinski, Chief Executive Officer, Chairman of the Board of Directors; James E. Lesch, Chief Financial Officer, Member of the Board of Directors
Author Jeffrey S. Gorman, President and Chief Executive Officer, Principal Executive Officer; Wayne L. Knabel, Chief Financial Officer, Principal financial Officer; Thomas E. Hoaglin, Chairman, Audit Committee
Author William R. Graber, Chair, Audit Committee; Phyllis E. Cochran, Audit Committee; Nancy E. Cooper, Audit Committee; Williams T. Monahan, Audit Committee
Author Stephen V. Gold, President and Chief Executive Officer; Richard H. Fearon, Chair, CFO Council, Vice Chairman and Chief Financial and Planning Officer, Eaton Corporation
Author Mary A. Winston, Chairman, Audit Committee; Bernard G. Rethore, Audit Committee; Michael B. Stubbs, Audit Committee; Stephen M. Todd, Audit Committee; Stephen K. Wagner, Audit Committee
Author Adrian T. Dillon, Chairman of the Audit and Finance Committee; Sharon L. McCollam, Executive Vice President, Chief Operating and Chief Financial Officer
Author Thomas G. Conforti, Executive Vice President and Chief Financial Officer; Michael H. Wargotz, Chairman, Audit Committee of the Board of Directors
Author Michael J. Rockenbach, Executive Vice President, Chief Financial Officer, Secretary & Treasurer; Michael P. Downey, Chairman, Audit Committee of the Board of Directors
Author Ray Verlinich, Vice President - Finance and Chief Financial Officer; Peter F. Bechen, Chairman, Audit Committee of the Board of Directors; L. Ray Barlow, Director of Internal Audit
Author Rajan Parmeswar, Aetna Inc; Mary T. Hoeltzel, Cigna Corporation; Steven E. McCulley, Humana Inc.; Eric S. Rangen, UnitedHealth Group Incorporated; John E. Gallina, WellPoint, Inc.
Company/Organization
Aetna Inc.; Cigna Corporation; Humana Inc.; UnitedHealth Group Incorporated; WellPoint, Inc
Author Herbert A. Granath, Audit Committee of the Board of Directors; A. Drue Jennings, Chairman, Audit Committee of the Board of Directors; Peter A. Lund, Audit Committee of the Board of Directors
Author Mark R. Bell, Chairman, Audit Committee of the Board of Directors; William A. Clement, Jr., Audit Committee of the Board of Directors; John F. Davis, III, Audit Committee of the Board of Directors
Author Christian Henry, Senior Vice President, General Manager Life Sciences & Chief Financial Officer; A. Blaine Bowman, Chair, Audit Committee of the Board of Directors
Author David A.B. Brown, Chairman of the Audit Committee of the Board of Directors; Mark A. Pompa, Executive Vice President and Chief Financial Officer
Author Stephen E. Frank, Director and Chair, Audit Committee of the Board of Directors; Kenneth N. Heintz, Corporate Vice President, Controller and Chief Accounting Officer
Author David A. Rogan, Chairman, Audit Committee of the Board of Directors; J. Robert Fugate, Chief Financial Officer; Henry C. Lyon, Chief Accounting Officer
Author Ralph S. Polimeni, Ph.D., CPA, Professor of Accounting, Chaykin Endowed Chair in Accounting; Jacqueline A. Burke, Ph.D., CPA, Associate Professor of Accounting, Frank G. Zarb School of Business, Hofstra University
Author Keith Jones, George Mason University; J.K. Aier, George Mason University; Duane Brandon, Auburn University; Tina Carptenter, University of Georgia; Lisa Gaynor, University of South Florida; W. Robert Knechel, University of Florida; et al.
Company/Organization
Auditing Standards Committee of the Auditing Section of the American Accounting Association
Author Raymond V. Dittamore, Audit Committee; Barbara T. Alexander, Audit Committee; Sir Donald G. Cruickshank, Audit Committee; Thomas W. Horton, Audit Committee
Author Donald T. Nicolaisen, Chairman of the Audit Committee; Howard J. Davies, Audit Committee; James H. Hance, Jr., Audit Committee; O. Griffith Sexton, Audit Committee
Author Everardo Goyanes, Chairman, Audit Committee; J. Taft Symonds, Audit Committee; Christopher M. Temple, Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Chris Herbold, Vice President- Accounting and Chief Accounting Officer
Author John Robert Sparger, Senior Vice President and Chief Accounting Officer; Chris Tong, Director and Chairman of the Audit Committee; Barry R. Pearl, Director and Chairman of the Audit Committee
Author John C. Pope, Chairman, Audit Committee, Board of Directors; Stephen L. Bruttett, Executive Vice President and Chief Financial Officer; Kevin S. Coel, Senior Vice President and Corporate Controller
Author Robert T. Wulf, Audit Committee Chair; Morgan Gust, Audit Committee Member; David Gale, Audit Committee Member; Karen H. Hogan, Audit Committee Member
Author George W. Morriss, Chair, Audit Commitee; Martha C. Goss, Vice Chair, Audit Commitee; Edward I. O'Brien, Audit Commitee; Cornelius T. Ryan, Audit Commitee; Tom D. Seip, Audit Commitee; Candace L. Straight, Audit Commitee
Author Richard J Dahl, Chairman of the Audit Committee of the Board of Directors; Darrell T. Anderson, Executive Vice President of Administrative Services and Chief Financial Officer; Kenneth W. Petersen, Corporate Controller and Chief Accounting Officer
Author F. Duane Ackerman, Chair, Audit Committee of the Board of Directors; Ari Bousbib, Audit Committee of the Board of Directors; Gregory D. Brenneman, Audit Committee of the Board of Directors; J. Frank Brown, Audit Committee of the Board of Directors
Author Joseph R. Bronston; John W. Prosser, Jr.; Kent Kresa; D. Michael Steuert; Mickey P. foret; H. Thomas Hicks; Nicholas G. Moore; Peter A. Dawson; Barry L. Williams; Michael A. Lucki; David Kelsey; Laurel Krzeminski; David A. Trice; Perry L. Elders; et al.
Company/Organization
Jacobs Engineering Group, Inc.; Fluor Corporation; URS Corporation; Bechtel Group, Inc.; CH2M Hill Companies, Ltd.; Granite Construction Inc.; McDermott International, Inc.; Chicago Bridge & Iron Company N.V.
Author James T. Brady, Chairman of the Audit Committee for Constellation Energy; Bryan P. Wright, Vice President, Chief Accounting Officer, and Controller for Constellation Energy; Anne A. Hahn, Vice President and Controller for Baltimore Gas and Electric
Company/Organization
Constellation Energy Group, Inc.; Baltimore Gas and Electric Company (BGE)
Author Jeffrey A. Joerres, Chairman, Chief Executive Officer & President; Michael J. Van Handel, Executive Vice President & Chief Financial Officer; Edward J. Zore, Audit Committee Chairman
Author Victor Burk, Chairman of the Audit Committee; Al Swanson, Executive Vice President and Chief Financial Officer; Don O'Shea, Chief Accounting Officer
Author James A. Ajello, Executive Vice President, Chief Financial Officer and Treasurer; David M. Kostecki, Vice President - Finance, Controller and Chief Accounting Officer
Author Jon R. Moeller, Chief Financial Officer; Patricia A. Woertz, Chairman, Chief Executive Officer and President, Archer Daniels Midland Company & Chair, Audit Committee of the Board of Directors, The Proctor & Gamble Company
Author Robert A. Hagemann, Chairman of the Audit Committee; Betsy J. Bernard, Member, Audit Committee; Larry C. Glasscock, Member, Committee; Arthur J. Higgins, Member, Audit Committee; John L. McGoldrick, Chairman, Member, Audit Committee
Author Charles H. Noski, Chairman, Audit Committee of the Board of Directors; Dina Dublon, Audit Committee of the Board of Directors; Dr. Helmut Panke, Audit Committee of the Board of Directors
Author Donald T. Nicolaisen; Audit Committee; M. Frances Keeth; Audit Committee; Robert W. Lane; Audit Committee; Sandra O. Moose; Audit Committee; Clarence Otis, Jr., Audit Committee
Author Robert Bosak, CPA, Chairman; Steve Herring, CPA (inactive), Member; Teri A Miller, CPA, Member; Gary Sandefur, CPA, Member; Linda Cavanaugh, CPA, Member, Accounting and Auditing Public Company Subcommittee
Author Pamela H. Patsley, Chair, Audit Committee; Kevin P. March, Senior Vice-President and Chief Financial Officer; Ralph W. Babb, Jr., Audit Committee; Robert E. Sanchez, Audit Committee
Author Steven E. Salterio Ph.D. FCA, Editor (in-Chief), Contemporary Accounting Research, PricewaterhouseCoopers/Tom O'Neill Fellow of Accounting, Director, CA-Queen's Centre for Governance & Professor of Business
Author Michael Rocca, Audit Commitee Chairman; Harmit Singh, Executive Vice President and Chief Financial Officer; Brad O'Bryan, Senior Vice President and Corporate Controller
Author Mark A. Peters, Executive Vice President and Chief Financial Officer; Jill R. Stuart, Senior Vice President, Accounting, Finance, and Chief Accounting Officer
Author Jonathan Kislak; Andrew Calamari; William Sennholz; Billie Wade; Howard Hackney; John Kennedy, Sr.; Robert Long; Anne Estabrook; H. Ronald Weissman; Brian Hudson; John Luikart; Gordon Zimmerman; Michael Berryhill, Audit Committee Chairs
Author Joseph Mauriello, Chair of the Audit Committee, Fidelity Equity and High Income Funds Board of Trustees; Marie L. Knowles, Chair of the Audit Committee, Fidelity Fixed Income and Asset Allocation Funds Board of Trustees
Company/Organization
Fidelity Equity and High Income Funds and Fixed Income and Asset Allocation Funds
Author Kenneth B. Robins, Treasurer, Fidelity Equity and High Income Funds; John R. Hebble, Treasurer, Fidelity Fixed Income and Asset Allocation Funds; Jeffrey Jarczyk, Executive Vice President, Chief Accounting Officer
Author Joseph C. Berenato; Vanessa C. L. Chang; Robert J. Denison; Leonard R. Fuller; William D. Jones; James C. Miller III; Frank M. Sanchez; Isaac Stein, Audit Committee Chairs
Author Bruce E. Meikle, Senior Vice President & Chief Compliance Officer; Brian D. Bullard, Senior Vice President - Fund Business Management Group; Brian C. Janssen, Vice President - Fund Business Management Group; Donald H. Rolfe
Author Robert F. McCullough, Audit Committee Chairman; George C. (Jack) Guynn, Audit Committee; Norman H. Wesley, Audit Committee; Neil Williams, Audit Committee
Author Stephen E. Sterrett, Executive Vice President and Chief Financial Officer; Steven K. Broadwater, Senior Vice President and Chief Accounting Officer
Author Joseph R. Bronson, Principal & CEO of the Bronson Group, LLC., Director and Chairman of the Audit Committee; Bruce E. Kiddoo, Senior Vice President & Chief Financial Oficer
Author Mr. John K. Lawson, Chairman of the Board, Audit and Compliance Committee; Mr. Douglas M. Hultquist, President, Chief Executive Officer; Mr. Todd A. Gipple, Executive Vice President, Chief Operating Officer, Chief Financial Officer
Author John C. Wobensmith, Chief Financial Officer; Joseph Adamo, Treasurer/Controller; Harry A. Perrin, Audit Committee Chair; Mark F. Polzin, Audit Committee Member; Nathaniel C.A. Kramer, Audit Committee Member
Author William A. Ausfahl, Chairman; L. Dale Crandall; Thomas A. Larsen; Ann Mather; Robert B. Morris, III; John B. Taylor, Audit and Compliance Committee
Author Greg Bentley; Marne Obernauer, Jr.; Tobias Buck; Kevin Parker; Frank Hennessey; Barry K. Rogstad; David B. Kay; Carmen Romeo; R. James Macaleer; Terry L. Stevens
Company/Organization
SunGard Data Systems; Advest Group, Inc.; MJM International; Polycom, Inc.; DTE Energy Company; Baldor Electric Company; Chevy Chase Bank; SEI Investments Company; Shared Medical Systems; First Potomac Realty Trust
Author Len Canty, Chairman, Black Economic Council; Jorge Corralejo, Chairman, Latino Business Chamber of Greater Los Angeles; Faith Bautista, President and CEO, National Asian American Coalition
Company/Organization
Black Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American Coalition
Author Mark Cheffers, CPA, MBA, ABV, Founder and CEO, The Ives Group and Audit Analytics; Michael Pakaluk, AB (Harvard), M Litt (Edinburgh), PhD (Harvard), Professor and Chairman of Philosophy, Ave Maria University
Company/Organization
The Ives Group and Audit Analytics; Ave Maria University
Author William W. Douglas III, Executive Vice President and Chief Financial Officer; Suzanne D. Patterson, Vice President, Controller, and Chief Accounting Officer
Author Michael C. Crews, Executive Vice President and Chief Financial Officer; William C. Rusnack, Chair, Audit Committee; Robert B. Karn III, Audit Committee; Sandra A. Van Trease, Audit Committee; Alan H. Washkowitz, Audit Committee
American Council of Life Insurers; American Insurance Association; Building Owners and Managers Association (BOMA) International; Competitive Enterprise Institute; Council of Federal Home Loan Banks; CRE Finance Council; Dover Corporation; et. al
Author William J. Anderson, Chairman of the Audit and Finance Committee; Laurence G. Sellyn, Executive Vice-President, Chief Financial and Administrative Officer
Author Faith Bautista, President and CEO, NAAC; Mia Martinez, Chief Deputy, NAAC; Len Canty, Chairman, BEC; Yolanda Lewis, Chief Deputy, BEC; Jorge Corralejo, Chairman, LBCGLA; Robert Gnaizda, General Counsel
Company/Organization
National Asian American Coalition; Black Economic Council; Latino Business Chamber of Greater Los Angeles
University of Illinois College of Law
Advanced Bookkeeping & Tax Preparation, Inc.
Trans1
VoterMedia.org
Corporate Governance
Nicor Inc.
Kimball International, Inc. Audit Committe
Arizona State University
Capitol Federal Financial, Inc.
Invacare
United Continental Holdings, Inc.
XenoPort, Inc; Liveclicker, Inc
Chesapeake Midstream Partners, L.P. (CHKM); Marathon Petroleum Corporation (MPC)
CTO Certichron Inc
The University of Georgia, J. M. Tull School of Accounting
Kaman Corporation
Aerospace Industries Association (AIA)
U.S. Chamber of Commerce, Center for Capital Markets Competitiveness
University of Notre Dame
Flagstone Reinsurance Holdings, S.A.
Acadia Realty Trust
University of Puerto Rico
Apollo Group, Inc.
University of Alberta, Yale University, Canadian Western Bank Group, Commercial Solutions Inc., Carnegie Mellon University, Kouri Berezan Heinrichs, CA, Wave Front Technology Solutions, and University of Texas at Dallas
Convergys Corporation
National Oilwell Varco
Coldwater Creek
Educational Testing Service (ETS)
CGI Group Inc.
Tidewater Inc.
Oncolytics Biotech Inc.
AT&T Inc.
Virginia Association of Community Banks (VACB)
TECO Energy, Inc.
Healthcare Realty Trust Incorporated
Union Pacific Corporation
Dana Holding Corporation
Louisiana-Pacific Corporation
New York Life Insurance Company
Imperial Oil Limited
Adtran, Inc.
Quebecor Media Inc. (QMI); Videotron Ltd. (VL)
Atmos Energy Corporation
Citizens Bank
Ernst & Young LLP
Eaton Vance Corp
Frontier Communications Corporation
Novo Nordisk
The Pantry, Inc.
Norfolk Southern Corporation
Packer Thomas
Swift Transportation Company
Endeavour International Corporation
ManTech International Corporation
Lender Processing Services
Leggettt & Platt, Incorporated
Pacific Life Insurance Company
BMC Software, Inc.
Websense, Inc.
Dominion Resources, Inc.
Healthcare Realty Trust Incorporated
Caterpillar Inc.
Libbey Inc.
Royal Gold, Inc.
NV Energy, Inc.
Cirrus Logic Inc.
CIT Group, Inc.; Signet Jewelers Limited
CANON INC.; FUJIFILM Holdings Corporation; Hitachi, Ltd.; KONAMI CORPORATION; KUBOTA CORPORATION; KYOCERA Corporation; MAKITA CORPORATION; Mitsubishi Corporation; Mitsubishi Electric Corporation; Mizuho Financial Group, Inc.; et. al
Martin Marietta Materials, Inc.
ShoreTel, Inc.
Piercy Bowler Taylor & Kern, Certified Public Accountants
Telephone and Data Systems, Inc.
Mortgage Bankers Association
United States Steel Corporation
FedEx Corporation
Koppers Holdings Inc.
FIDEF
Stewart Information Services Corporation
Informatica Corporation
Green Plains Renewable Energy, Inc.
American Independence Corp.
State Street Corporation
Advant-E Corporation
ONEOK, Inc.
HSBC Holdings plc
ONEOK Partners, L.P.
Meadowbrook Insurance Group
Emerson Electric
BB&T Corporation
AmerisourceBergen Corporation
Regis Investments
Nelnet, Inc.
Exxon Mobile Corporation
RadioShack Corporation
Coventry Health Care, Inc.
Arthur J. Gallagher & Co
Adobe Systems Incorporated
Gorman-Rupp Company
La-Z-Boy Incorporated
CMS Energy Corporation; Consumers Energy Company
The Hartford Financial Services Group Inc.
Chevron Corporation
Imation Corp
Community Financial Corporation
CommScope
Botetourt Bankshares, Inc.
Taiwan Semiconductor Manufacturing Company, Ltd.
Century Aluminum Company
Great Plains Energy Incorporated
Altria Group, Inc.
Methanex Corporation
Ford Motor Company
The Mosaic Company
Chapman University, Argyros School of Business and Economics
Viad Corp
Unum Group
MAPI
Dover Corporation
Loews Corporation
The AES Corporation
Emerson Electric Co.
Newmont Mining Corporation
Daktronics, Inc.
Williams-Sonoma, Inc.
Coca-Cola Bottling Co. Consolidated
Deloitte & Touche LLP
Covidien plc
CarMax, Inc.
Financial Reporting Council
Fauquier Bankshares, Inc.
Federation of European Accountants
Wyndham Worldwide Corporation
Triad Guaranty, Inc.
Emulex Corporation
Arthur F. Bell, Jr. & Associates, L.L.C.
NYSE Euronext
American Bankers Association
Freeport-McMoran Copper & Gold
SwissHoldings
American Council of Life Insurers (ACLI)
ConocoPhillips
American National Bankshares Inc.
Baldwin & Lyons, Inc.
MeadWestvaco Corporation
National Association of Real Estate Investment Trusts (NAREIT)
Canadian Oil Sands Limited
ESCO Corporation
Ace Limited
Ace Limited
AGCO Corporation
California Society of Certified Public Accountants (CalCPA)
Peoples Community Bank
Chesapeake Bank
Bank of Virginia
Oak View National Bank
Cardinal Health, Inc.
Realty Income Corporation
McGladrey & Pullen, LLP
SanDisk Corporation
OfficeMax Incorporated
Exxon Mobile Corporation
AMN Healthcare
The Japanese Institute of Certified Public Accountants (JICPA)
Peoples Community Bank
Peoples Community Bank
Express, Inc.
Cree, Inc.
Nucor Corporation
Aetna Inc.; Cigna Corporation; Humana Inc.; UnitedHealth Group Incorporated; WellPoint, Inc
British Columbia Investment Management Corporation
CMS Energy Corporation
Valhi, Inc.
Thomson Reuters
Xilinx, Inc.
Pfizer Inc.
CrownMedia Holdings, Inc.
Retail Industry Leaders Association (RILA)
Battelle & Battelle LLP
PNC Financial Services Group, Inc.
BOK Financial Corporation (BOKF)
NorthWestern Corporation
Skilled Healthcare Group
Nordstrom Associates
Aflac
Avis Budget Group, Inc.
Total System Services, Inc. (TSYS)
Archer-Daniels-Midland Company
E. I. du Pont de Nemours and Company
Belden Inc.
Charles Stark Draper Laboratories, Inc.
Centene Corporation; Energizer Holdings Inc.; Regions Financial Corporation
Saks Incorporated
TRX, Inc.
Harman International Industries, Incorporated
Cracker Barrel Old Country Store, Inc.
The Andersons Inc.
Continental Resources, Inc.
Cravath, Swaine & Moore LLP
Apple Inc.
Flow International Corporation
The Clearing House Association, L.L.C.
Teekay Corporation
St. Jude Medical, Inc.
St. Jude Medical, Inc.
Digital Globe
Illumina, Inc.
Tyco International Ltd.
Newell Rubbermaid Inc.
The Goodyear Tire & Rubber Company
Intel Corporation
American Gas Association (AGA)
Enterprise Products
EMCOR Group, Inc.
Anixter International Inc.
Independent Community Bankers of America (ICBA)
Interpublic Group of Companies (IPG)
Potash Corporation of Saskatchewan Inc.
McCormick & Co., Inc.
Limited Brands, Inc.
Tupperware Brands Corporation
PVH Corp.
First Bank & Trust Company
RR Donnelley & Sons Company
Chesapeake Utilities Corporation
EXCO Resources, Inc.
Albemarle Corporation
QUALCOMM Incorporated
MarkWest Energy Partners, L.P.
Endurance Specialty Holdings Ltd.
Edison International
Northrop Grumman Corporation
Intermec, Inc.
Eaton Corporation
New York State Society of Certified Public Accountants (NYSSCPA)
Virginia Society of CPAs (VSCPA)
CBeyond
RGC Resources, Inc.
Intact Financial Corporation
H. J. Heinz Company
The Coca-Cola Company
The Hertz Corporation
Financial Executives International Canada (FEI Canada)
Illinois CPA Society
Praxity, AISBL
Core-Mark
University of Manitoba
Best Buy Co., Inc.
Auditing Standards Committee of the Auditing Section of the American Accounting Association
Old Point National Bank
QUALCOMM Incorporated
StanCorp Financial Group
Citi Trends, Inc.
The Sherwin-Williams Company
Institute of Internal Auditors (IIA)
Society of Corporate Secretaries and Governance Professionals
MDU Resources Group, Inc.
National Association of Manufacturers (NAM)
Zions Bancorporation
U.S. Bancorp (USB)
Integrys Energy Group, Inc.
The Davey Tree Expert Company
Mueller Water Products, Inc.
Independent Bank Corp
Morgan Stanley
Plains All American Pipeline, L.P.
Loral Space & Communications
Dollar Thrifty Automotive Group, Inc.
R.G. Associates, Inc.
Targa Resources Corp.; Targa Resources Partners LP
Con-Way Inc.
KPMG LLP
Synovus Financial Corp
Assurant, Inc.
Flaherty & Crumrine Funds
Health Care REIT, Inc.
BKD, LLP
Great Plains Energy Incorporated
Pentair, Inc.
Neuberger Berman Funds
Time Warner Cable Inc.
Red Robin Gourmet Burgers, Inc.
Nordstrom, Inc.
IDACORP, Inc.
Western Digital Corporation
Weyerhaeuser Company
Lam Research Corporation
Sysco Corporation
The Wet Seal, Inc.
CPA Australia Ltd
Wells Fargo & Company
Wells Fargo & Company
Alaska Air Group
Hawaiian Electric Industries, Inc.
Windstream Corporation
Cisco Systems, Inc.
Allied World Assurance Company Holdings, AG
Institute van de Bedrijfsrevisoren, Institut des Réviseurs d'Entreprises (IBR-IRE)
Compagnie Nationale des Commissaires aux Comptes (CCNC)
Royal Dutch Shell plc
International Federation of Accountants (IFAC)
Covanta Energy Corporation
FirstEnergy Corp.
The Home Depot, Inc.
The Institute of Chartered Accountants in England and Wales (ICAEW)
The Directors' Council
PKF International Limited
FYI Consultants LLC
Institut der Wirtschaftsprüfer (IDW)
Anadarko Petroleum Corporation
American Water Works Company, Inc.
Jacobs Engineering Group, Inc.; Fluor Corporation; URS Corporation; Bechtel Group, Inc.; CH2M Hill Companies, Ltd.; Granite Construction Inc.; McDermott International, Inc.; Chicago Bridge & Iron Company N.V.
Atlas Energy, L.P.
General Motors Company
Express Scripts, Inc.
Express Scripts, Inc.
Interpublic Group of Companies (IPG)
Alliance One International, Inc.
Health Care Service Corporation (HCSC)
Community Health Systems, Inc. (CHS)
Boardwalk Pipeline Partners, LP
Alcoa Inc.
The Association of Chartered Certified Accountants (ACCA)
United States Government Accountability Office (GAO)
Assured Guaranty Ltd.
Virginia Bankers Association
Vornado Realty Trust
Lowes Companies, Inc.
Alexander's, Inc.
Donaldson Filtration Solutions
Constellation Energy Group, Inc.; Baltimore Gas and Electric Company (BGE)
United Parcel Service, Inc. (UPS)
Graybar Electric Company, Inc.
Perry Ellis International
NorthWestern Corporation
Independent Directors Council (IDC)
International Ethics Standards Board for Accountants (IESBA)
ManpowerGroup
PAA Natural Gas Storage
AmSurg Corp.
WESCO International, Inc.
Federated Investors, Inc.
Hawaiian Electric Industries, Inc.
The Procter & Gamble Company
Brigham Young University
American Institute of CPAs (AICPA)
Liberty Global, Inc. (LGI)
Global Accounting Alliance (GAA)
Canadian Natural Resources Limited
Transocean Ltd.
IHS Inc.
Zimmer, Inc.
White Mountains Insurance Group
Southern Company
Siemens Aktiengesellschaft
Rockwell Collins, Inc.
Healthways, Inc.
Microsoft Corporation
EisnerAmper LLP
Kindred Healthcare, Inc.
PricewaterhouseCoopers LLP
Thornburg Investment Trust
Verizon Communications Inc.
Lennar Corporation
Tesoro Corporation
NIKE, Inc.
Ameren Corporation
Citigroup
Jabil Circuit, Inc.
Xcel Energy, Inc.
Crowe Horwath LLP
United Bankshares, Inc.
Avista Corp.
BorgWarner
PPL Corporation
The Financial Services Roundtable
Callaway Golf Company
Harsco Corporation
Patriot Coal Corporation
Reader's Digest Association (RDA)
Reader's Digest Association (RDA)
NACCO Industries, Inc.
Lorillard, Inc.
Energen Corporation
Equity Residential
Liberty Mutual Group (LMG)
Brown Shoe Company, Inc.
Capstead Mortgage Corporation
Verenium Corporation
Genworth Financial, Inc.
The Ohio Society of CPAs
Hess Corporation
BDO USA, LLP
Affiliated Managers Group, Inc.
Texas Instruments Incorporated
Costco Wholesale Corporation
Assurity Life Insurance Company
Queen's School of Business
The Chubb Corporation
McKesson Corporation
Mutual Fund Directors Forum (MFDF)
RF Micro Devices, Inc. (RFMD)
Hyatt Hotels Corporation
MFS Investment Management
Property Casualty Insurers Association of America (PCI)
DIRECTV
James Hardie Industries SE
tw telecom
CSX Corporation
Electronic Arts Inc. (ERTS)
WeiserMazars LLP
University of Redlands
Consumer Federation of America (CFA)
AvalonBay Communities, Inc. (AVB)
FHLBanks
Committee on Capital Markets Regulation
Edison Electric Institute
Georgia Society of CPAs (GSCPA)
Luther College
NextEra Energy, Inc.
Fidelity Equity and High Income Funds and Fixed Income and Asset Allocation Funds
American Beacon Select Funds
Business Roundtable
FMR LLC
Markel Corporation
The Institute of Chartered Accountants in Australia
The Canadian Institute of Chartered Accountants
F.N.B. Corporation
BlackRock, Inc.
International Paper (IP)
Financial Executives International (FEI)
Stanley Black & Decker, Inc.
Eide Bailly LLP
American Funds
Baxter Healthcare Corporation
Capital Research and Management Company
EchoStar Corporation
TransAlta Corporation
Southwest Gas Corporation
National Retail Federation (NRF)
Business Software Alliance (BSA)
City of Largo, Florida
Tenet Healthcare Corporation
CC Media Holdings, Inc.
Washington Society of Certified Public Accountants (WSCPA)
Center for Audit Quality
DISH Network Corporation
Aleris International, Inc.
Grant Thornton LLP
Acuity Brands, Inc.
Allergan, Inc.
Biotechnology Industry Organization (BIO)
Blackstone Group
Medtronic, Inc.
Cole Real Estate Investments
Google Inc.
Chipotle Mexican Grill, Inc.
Hewlett-Packard Company
The Walt Disney Company
Progress Energy
Plexus Corp.
National Association of Corporate Directors
Audit Prep Services, LLC
DSW Inc.
State Board of Administration of Florida
Federated Investors, Inc.
Simon Property Group, Inc.
Simon Property Group, Inc.
Invesco Ltd.
Senior Resource Group, LLC
Mazars Group
MetLife, Inc.
National Association of State Boards of Accountancy
West Virginia Bankers Association
Eli Lilly and Company
TrueBlue, Inc.
Far
Pennslyvania Institute of Certified Public Accountants
Canadian Public Accountability Board
Rock-Tenn Company
Vanguard
Institute of Management Accountants
Belden, Inc.
BorgWarner Inc
Comstock Resources, Inc.
Deckers Outdoor Corporation
Dr Pepper Snapple Group, Inc.
Strategic Hotels & Resorts, Inc.
TriState Capital Bank
Ameren Corporation
American Financial Group, Inc.
Autoliv Inc.
Factory Mutual Insurance Company
The Kroger Co.
Noble Corporation
Amgen, Inc.
CVB Financial Corp.
IDEX Corporation
Itron
Oil States International, Inc.
S.Y. Bancorp, Inc.
Sun Healthcare Group
UHY LLP
Maxim Integrated Products, Inc.
QCR Holdings, Inc.
The Cato Corporation
Franklin Financial Corporation
Genco Shipping & Trading Limited
Express, Inc.
PSS World Medical, Inc.
Tech Data Corporation
New Jersey Resources
Atlas Pipeline Partners, L.P.
Krispy Kreme Doughnut Corporation
Monarch Bank
Haverty Furniture Companies, Inc.
Society of Louisiana Certified Public Accountants
Investment Company Institute
Equifax Inc.
Governance for Owners USA Inc
BlackRock Equity-Liquidity Complex
Dodge & Cox Funds
Goodrich Corporation
Aviat Networks, Inc.
Causeway Capital Management, LLC
CNO Financial Group, Inc.
SunGard Data Systems; Advest Group, Inc.; MJM International; Polycom, Inc.; DTE Energy Company; Baldor Electric Company; Chevy Chase Bank; SEI Investments Company; Shared Medical Systems; First Potomac Realty Trust
California Public Employees' Retirement System (CalPERS)
Black Economic Council; Latino Business Chamber of Greater Los Angeles; National Asian American Coalition
The Ensign Group, Inc.
Tyson Foods, Inc.
Pike Electric Corporation
FIS
Xerox Corporation
The Financial Instruments Reporting and Convergence Alliance
Max Planck Institute for Comparative and International Private Law
1st Security Bank of Washington
Northwestern University School of Law
Carr, Riggs & Ingram, LLC
University of Notre Dame
The University of Houston
Kelly Services, Inc.
KB Consulting Group
SVB Financial Group
Headwaters Incorporated
Union First Market Bankshares
The Ives Group and Audit Analytics; Ave Maria University
Rockwood Holdings, Inc.
Coca-Cola Enterprises, Inc.
Universities' Superannuation Scheme
Peabody Energy
American Council of Life Insurers; American Insurance Association; Building Owners and Managers Association (BOMA) International; Competitive Enterprise Institute; Council of Federal Home Loan Banks; CRE Finance Council; Dover Corporation; et. al
Alexion Pharmaceuticals, Inc.
Deloitte LLP
Pengrowth Energy Corporation
Cliffs Natural Resources Inc.
BeachFleischman PC
Viacom Inc.
Isis Pharmaceuticals Inc.
Korea University; Indian School of Business
Gildan Activewear, Inc.
Agrium Inc.
American Bar Association
Gorman & Associates, P.C.
Black Economic Council; National Asian American Coalition; Latino Business Chamber of Greater Los Angeles
Business Roundtable
National Asian American Coalition; Black Economic Council; Latino Business Chamber of Greater Los Angeles
Hermes Equity Ownership Services
Raymond James Financial
California Society of CPAs - San Franciso Chapter
Puerto Rico Society of CPAs
Canadian Bankers Association
Office of the Superintendent of Financial Institutions (OFSI)
Hunter College Graduate Program, Economics Department
CompliancePoint
United States Hispanic Chamber of Commerce (USHCC)
Cass Business School