2See James Podgers, Corporate Watchdogs" ABA House OKs Pule That Would Allow Lawyers to Report Financial Wrongdoing, ABA J. E-REPORT, Aug. 15,2003, available at http:// www.abanet.org/journal/ereport/au15house.htm.
3See,e.g., Frank Partnoy, Lessons from Enron, How did Corporate and Securities Law Fail? A Revisionist View of Enron and the Sudden Death of May, 48 VILL. L. REV. 1245, 1249-51(2003).
4see professor G. Richard Shell, Should Law and Accounting Firms Be Allowed to Merge?: http://knowledge.wharton.upenn.edu.
5William O. Fisher, Where Were the Counselors? Reflections on Advice Not Given and the Role of Attorneys in the Accounting Crisis, 39 GONZ. L. REV. 29, 103 & 103 n. 175(2003/2004).
6Steven L. Schwarcz:Financial Information Failure and Lawyer Responsibility,JOURNAL OF CORPORATION LAW issue no. 4 (Sept 2006),pp31-73.
