22. Read the paragraph below (extracted from Building public trust. The future of corporate reporting by S.A. DiPiazza and R.G. Eccles, Wiley, New York, 2002): It is 10 years after Enron. The future of corporate reporting is now firmly in place. (...) Investors and all stakeholders have access to a wide variety of software packages for conveniently analyzing information reported in XBRL. Global GAAP has been crafted by some of the most brilliant minds in several professions and from many different countries. It is supported institutionally by a strong interpretative function that collaborates on a global basis. It is enforced by market regulators who have the authority to penalize wrongdoing in ways not easily forgotten. (...) Companies are providing timely and complete information to shareholders and other stakeholders in a way that is easy to understand. Most of the information used by investors is subject to some level of assurance. The independent auditing firms have both the appearance and the reality of practicing at the highest level of professional skill, ethics, and independence. Third-party analysis used by investors is prepared in conditions that are free of potential conflicts of interest. As a result, capital is being allocated more efficiently all over the world. As an added benefit, the cost of capital (...) has come down. Good transparent companies, no matter where headquartered, have access to capital, and society benefits from such robust markets.

Questions: Do you think this is a realistic goal, frame your answer referring to the role of all participants in the corporate reporting supply chain.