It's so much harder to lie to potential investors when going public if you're reviewed by a third party auditor though 
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internal control testing is conducted to mitigate the risk of material misstatements in the financials. Rolling the rule back invites fraud.
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Because that was like so many Enrons ago.
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Boom and bust cycles are good for the wealthy. See Dan Gilbert's ownership of downtown Detroit as a result of the financial crisis
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Gee ... what could go wrong?
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Of course they do.
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