Speech by William Lutz, Director, 21st Century Disclosure Initiative, U.S. Securities and Exchange Commission, "The Future of Financial Reporting"
Here is the link to Dr. Lutz's speech:
http://www.sec.gov/news/speech/2009/spch011509wl.htm
This link is to the accompanying slides:
http://www.sec.gov/news/speech/2009/slides011509wl.pdf