In the March 19, 2001 issue of Forbes, DMC & JDL are noted in the last for paragraphs of this article: Was That Auditor's Opinion Really Independent? Elizabeth MacDonald, Forbes Magazine, 03.19.01 The full text is available online here, but you *may* need to register at the site first (it's free): http://www.forbes.com/forbes/2001/0319/109.html Eric