The blame game

Accounting

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The subprime crisis would make a fantastic pulp murder mystery: bodies of funds, banks and senior executives are piling up. Whodunnit? Perhaps it was the foolish borrowers, the duplicitous lenders, or the greedy securitisers. But it could have been the gullible investors, the naive rating agencies, or the complacent regulators and central banks. Amid all the finger-pointing, name-calling and intrigue, one group - the accountants - looked set to slip out of the back door unnoticed. That has

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