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> Do your motivations matter if you do incorrect work?

YES! If I'm careless my results don't match the data and someone can catch my mistake. If I'm trying to defraud you I'll fix this problem by making the data fit, and it's much harder for people to find the mistake.

If I'm a careless accountant we can audit my spreadsheets and find the errors.

If I'm a crooked accountant I'll have deliberately hidden the "error" in shell companies or offshore accounts, and this will be resistant to lower levels of scrutiny.




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