Businesses cooking the books and lying to auditors is a tradition as old as time. Enforcement isn't the real crux of the issue, it's that for some reason it's

Businesses cooking the books and lying to auditors is a tradition as old as time. Enforcement isn't the real crux of the issue, it's that for some reason it's uncouth to come out and say: this regulation is targeting known liars that we should expect to ratfuck the system as hard as possible. If that was the commonly accepted understanding of those conmen, enforcement methodology would get solved quickly. Which is why they work so hard to not be seen as ratfuckers.