Both companies may be expected to produce analyses that strengthen their own positions,

I'd rather not subpoena Ms. Stewart, ... I've extended an invitation to talk with our investigators. I said we'd do that in the place of her choosing in a nonpublic way without advance notice to the press so we wouldn't have paparazzi there. But she's declined to do that.

The committee is profoundly disturbed about the recent string of allegations that companies...may have engaged in questionable accounting practices.

Reluctant witnesses will not keep us from getting at the truth.

You can't legislate morality, ... Some very bright lines have to be draw to bring us into the 21 st century for the economy we have now. We can make some very bright lines in the law.

It was very difficult to believe he was completely forthcoming with us,