Thomsen, L.C. (2006, Oct. 30). Speech by SEC staff: Options backdating: The enforcement perspective. Washington, DC: U.S. Securities and Exchange Commission. Available at http://sec.gov/news/speech/2006/spch103006lct.htm
2.
Public Accounting Oversight Board. (2006, July 28). Staff Audit Practice Alert No 1. Matters related to timing and accounting for option grants. Available at http://www.pcaobus.org/Standards/Staff_Questions_and_Answers/2006/07-28_APA_1.pdf
3.
Financial Accounting Standards Board. (2004, Dec.). Statement of Financial Accounting Standards No. 123. Financial Accounting Series, No 263-C. Available at http://www.fasb.org/pdf/fas123r.pdf
4.
Financial Accounting Standards Board. (2004, Dec.). Statement of Financial Accounting Standards No. 123. Financial Accounting Series, No 263-C. Available at http://www.fasb.org/pdf/fas123r.pdf
5.
Financial Accounting Standards Board. (2004, Dec.). Statement of Financial Accounting Standards No. 123. Financial Accounting Series, No 263-C. Available at http://www.fasb.org/pdf/fas123r.pdf
6.
Application of Section 409A to nonqualified deferred compensation plans, 26 C.F.R. Part 1 (2007).
7.
Trade or Business Expenses, 26 C.F.R. 1.16 (2000).
