Emory University School of Law
It took the promise of knowledge to get Eve to yield to temptation. For people outside the Garden of Eden, money often does the job nicely. The U.S. capital markets are the locus of an enormous amount of money-and therefore of an enormous temptation for people who provide financial information to those markets to skew the reporting process to promote their own interests. The risk and potential consequences of skewed financial reporting are matters of grave concern.
David B. Kahn & Gary S. Lawson,
Who's the Boss? Controlling Auditor Incentives Through Random Selection
Emory Law Journal
Available at: https://scholarship.law.bu.edu/faculty_scholarship/2572