accurate information. Floyd Norris, "Levitt to Leave SEC Early; Bush to Pick 4," New York Times, December 21, 2000, p. C1. See also Plain English Disclosure, 63 Fed. Reg. 6370, 6370 (February 6, 1998) (to be codified at 17 C.F.R. pts. 228, 229, 230, 239, and 274 (Release Nos. 33–7497; 34–39593; IC-23011; International Series No. 1113; File No. S7–3 –97)).
11. Smith and Emshwiller, 2003, pp. 374–376.
12. General Accounting Office, 2002, p. 15.
13. Sarbanes-Oxley Act of 2002, Pub. L. 107–204, Title IV, §404, July 30, 2002, 116 Stat. 745 (codified at 15 U.S.C.A. §7201 et seq. (West 2005) and scattered sections of 18 U.S.C.). Section 404 is codified in 15 U.S.C.A. §7262 (West 2005). For a look at how the Sarbanes-Oxley Act has amended various sections of the Securities Exchange Act of 1933, see http://www.sec.gov/divisions/corpfin/33act/index1933.shtml (site accessed June 4, 2006).
14. See, for example, Executive Compensation, 17 C.F.R. §§228.402, 229.402 (2005).
15. General Accounting Office, 2003a, p. 13.
16. General Accounting Office, 2003a, pp. 16–17.
17. Financial Literacy and Education Improvement Act, 20 U.S.C. 9701–08.
18. Fagotto and Fung, 2003, p. 63.
19. For discussions of the development of right-to-know laws and regulations in connection with health and safety risks, see Baram, 1984; Ashford and Caldart, 1985; Hadden, 1989.
20. Schroeder and Shapiro, 1984.
21. Oleinick, Fodor, and Susselman, 1988, provide a timeline for the adoption of state right-to-know laws. By 1982 five states had worker right-to-know laws; the number increased by six new states in 1983 and eight in 1984; in 1985, twenty-seven states had worker right-to-know laws.
22. Hunter and Mason, 1996.
23. See Executive Summary of Hazard Communication in the 21st Century Workplace, http://www.osha.gov/dsg/hazcom/finalmsdsreport.html (site accessed June 10, 2006). The Hazard Communication final rule can be found at 48 Fed. Reg. 53280 (November 25, 1983) (codified at 29 C.F.R . §1910.1200 (2005)).
24. Occupational Safety and Health Administration, 2004.
25. Stillman and Wheeler, 1987.
26. General Accounting Office, 1992a.
27. Baram, 1996. According to the author, liability and market forces promote compliance with the hazard communication standard.
28. Tom Anschutz, "When OSHA Comes Calling," Occupational Hazards, March 2006, pp. 50–51.
29. See Occupational Safety and Health Administration, 1997.
30. Kolp et al., 1993.
31. Phillips et al., 1999.
32. Fagotto and Fung, 2003; Weil, 2005.
33. Occupational Safety and Health Administration, 2004.
34. The disclosure system was authorized by the Emergency Planning and Community Right-to-Know Act of 1986, 42 U.S .C . 11023(a). This account
