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C o m p u t e r s & s e c u r i t y × × x (2 0 1 3) 1 e1 5Available online at www.sciencedirect.comjournal homepage: www.elsevier.com/locate/coseDont make excuses! Discouraging neutralization to

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What is c o m p?

c o m p stands for Corporate Ownership & Control Reporting.

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Corporations and entities with ownership interests in other corporations are required to file c o m p.

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Information such as ownership structures, shareholders, ultimate beneficial owners, and voting rights must be reported on c o m p.

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