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Management article
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Reference no. F0101D
Published by: Harvard Business Publishing
Originally published in: "Harvard Business Review - Forethought", 2001
Revision date: 28-Oct-2011

Abstract

Proposed changes by the SEC will reduce the accounting profession's conflicts of interest arising from consulting. But auditors can never be truly independent when they are hired and fired by the companies they audit.

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Abstract

Proposed changes by the SEC will reduce the accounting profession's conflicts of interest arising from consulting. But auditors can never be truly independent when they are hired and fired by the companies they audit.

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