Garbage In/Garbage Out: A Critique of Fraudulent Financial Reporting: 1987–1997 (the COSO Report) and the SEC Accounting Regulatory Process,” Abraham J. Briloff, Critical Perspectives on Accounting, vol. 12, no. 2, April 2001, pp. 125–48 (http://dx.doi.org/10.1006/cpac.2001.0458). The author, at the City University of New York, reports: “According to traditional wisdom, the efficiency of a sanitation department […]