According to Colin Boyd in "The Structural Origins of Conflicts

According to Colin Boyd in "The Structural Origins of Conflicts of Interest in the Accounting Profession" the primary reasons for conflicts of interest that led to the Enron scandal include all of these except:

A) The consolidation of the major auditing firms into the "Big Five."
B) Offering under the table monetary exchanges for more lenient auditing practices.
C) The practice of selling consulting services to clients whom they are performing auditing functions for.
D) The practice of junior auditors (articling students) moving from auditing firms to positions in client companies.