We need to create a culture in which a CEO believes that if he acceptsmoney for running a company into the ground, they would be pilloried in the press andshunned by their peers.

Sarbanes-Oxley has played a critical role in restoring investor confidence and strengthening our free market system.

Accounting is an art, not a science.

Needed: an SEC chair whose top priority is to educate the 50 million U.S. families that own stock--as Harvey Pitt's predecessor, Arthur Levitt, recognized.

Financial firms need to be prepared in case a rumor crisis occurs; however, the SEC may make it illegal for the company to defend itself.

IfHenry Paulson'ssuperconduit works, he will be remembered as a great Treasury secretary.

The housing mess is the result of earlier rule-making mistakes. Greater regulation is notthe answerin bringingstability, butrathercontributes to problems in financial markets.

Statement to the U.S. Securities and Exchange Commission on addressing the problems of Sarbanes-Oxley Section 404 that cause excessive and wasteful expense, bureaucracy and paperwork.