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In response to corporate scandals such as Enron and WorldCom,in 2002 the U.S.Congress passed a law that requires,among other things,that CEOs and CFOs certify the accuracy and appropriateness of their firm's financial statements and increases the penalties against them if the financial statements later prove to be fraudulent.The name of this act is
Affiliation
The association or connection of an individual or organization with another, typically reflecting a relationship of cooperation or membership.
Explanation
Explanation is the process of making something clear or easy to understand by describing or giving details about it.
Ground Rules
Established guidelines or principles that govern behavior and expectations in a specific context or activity.
Participant's Behavior
Actions or conduct displayed by individuals taking part in a study, event, or activity, often observed to gather data or insights.
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