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38 ALI ALI demand 33
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40 1970 SEC SEC SEC SEC 1963 Gall v. Exxon Corp.,418 F.Supp.508(S.D.N.Y.1976) 35
41 36
42 ALI ALI structural bias 37
43 especially skillful ALI ALI SEC consent degree 38
44 SEC ALI 39
45 ALI ALI ALI 40
46 (1) ( ) ( ) (2601 3) ( ) ( ) ( ) (executive officer) (management) CEO(chief executive o r) COO(chief operating officer)cfo(chief financial officer) CAO(chief accounting officer)cro(chief risk officer) NYSE() (audit committee) (review) 41
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48 1985 CEO ( ) 1999 CFO (LJM1 LJM2) (SPE) ( ) CEO ( ) CEO CEO 15 VinsonElikns ( VE ) CFO ( ) 118 ( 8-K) (LJM2 ) CFO (wire fraud) (a)ceocfo CFO LJM1 LJM2 43
49 CEO ( ) (b)( ) ( ) ( ) (c) 2700 ( ) (d) VE (600 24) VE (8-K) FASB( ) (IAS) (3)( ) SEC 44
50 NYSE CEOCFO ( 1106( )) 520 (903) CEOCFO SEC ( ) (certify) (906) (fairly present) (knowing) (willfully) (defraud) ) (1107) ( ) (902 ) (804 ) (803 ) 45
51 (misconduct) CEO CFO12 (304 ) (402) (SEC ) (305) SEC (1105 ) CEOCFO CFO CEO 5 (301)SEC ( ) ( 10A(m) (2)) ( ) (complaint) ((4)) ((5)) ( (6)) ( ) 10A-3 (f ee)(10a-3(b)(1)(a)) (affiliated p ( (B)) 46
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53 CFO 1 (206) (critic al) GAAP SEC (204 ) AICPA( ) POB (Public Com BoardPCAOB ( ) PCAOB ( 102)PCAOB SEC (103) (104) PCAOB (105) FASB )) 906 CEO CFO (a)) CEOCFO CEO SEC (403) (40 ) (a)) (401(a)) (401(b)) (404) CFO ) 48
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55 ( ) ( ) 301 ) 50
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57 Internal Control System Internal Control System (Committee of Sponsoring Organization of the Treadway Commission(COSO) )
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60 55
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64 ALI (a) (4) 59
65 6) A StephanBainbridge,ACritiqueofthe NYSE SDirectorIndependenceListingStandards 30 SecRLJ 370,
66 3 Kenneth Arrow 384 ALI 1 Alchian Demsetz Alchian Demsetz 61
67 Alchian Demsetz Rosenstein Wyatt Weinbach CEO CEO CEO CEO Baysinger Butler Cotter MacAvoy Klein 62
68 Rosenstein Wyatt
69 Oliver Williamson Klein Wagner NYSE
70 Wagner Klein caucus
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