Who is responsible for
a) the issuance, and
b) the content
of the company financial statements? (Note: this information may be difficult to find. Look for statements by management and the independent auditing firm.)
Answer: I looked in Documents not the Interactive Data. On page 108 I learned that “These financial statements are the responsibility of the Company’s management.” This was in the Report of the Independent Registered Public Accounting Firm. On page 111, I learned about the responsibility of management for internal controls in section 9A. On page 199 I learned that the primary signature was from Tammy Romo, Executive Vice President and Chief Financial Officer. On page 120 I saw the signatures of Gary C. Kelly, Chairman and Chief Executive Officer; Tammy Romo; Ron Ricks, Vice Chairman of the Board; and all directors.
Southwest information from:
https://www.sec.gov/Archives/edgar/data/92380/000009238016000175/luv-12312015x10k.htm#s33F2C1321617BA7BB9B30236ED8E4834
