Reports Of Solving The Conflicts Of Interest In Auditing Are Highly Exaggerated
反驳了Nelson关于信任审计行业并等待更多数据再改革的观点，认为不作为的风险大于改革风险，且其论点被审计行业利用来维护损害审计独立性的制度。
Nelson argues that we should trust the auditing profession and collect more data before taking action to reform the auditing system. We argue that the risk of doing nothing is greater than the risk associated with reform, and that the arguments Nelson makes have been exploited by the auditing industry to defend a system that destroys the independence of audits for the financial benefit of the auditors themselves.