Ameliorating Conflicts Of Interest In Auditing: Effects Of Recent Reforms On Auditors And Their Clients
反驳了Moore等人认为近期审计改革有误且不足的观点，指出改革通过影响审计客户和审计师的激励与行为降低了审计失败的可能性，并呼吁进一步研究改革效果。
Moore, Tetlock, Tanlu, and Bazerman conclude that recent auditing reforms are misguided and insufficient. I argue that Moore et al. do not consider sufficiently how recent reforms reduce the likelihood of audit failure by affecting the incentives and actions of audit clients as well as auditors. I conclude that further research is necessary to understand the effects (both intended and unintended) of recent reforms before enacting further reforms.