The Securities and Exchange Commission's bungled execution regarding the appointments to the inaugural Public Company Accounting Oversight Board reminds me of an equally disastrous example of play-calling which on Nov. 19, will celebrate its 24th anniversary.

On that blustery fall afternoon nearly a quarter-century ago, the New York Giants, clinging to a slim 17-12 lead, were running out the clock on their rivals from down the Jersey Turnpike, the Philadelphia Eagles. With 30 seconds remaining, all the Giants’ quarterback had to do was fall on the ball, and the game was over. Instead, some coaching genius called for a handoff, which was promptly fumbled and run back for a touchdown by an Eagle defensive back named Herman Edwards, who ironically, now coaches the New York Jets. The stunned Giants found themselves on the wrong end of a 19-17 score.

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