Aren't there by now substantive Ivy League style peer reviewed journal articles by major university professors of law, economics, accounting, international relations, Asian Studies, Finance etc. that address these issues in detail (How SAIC filings should or should not match each other and SEC filings, etc).
This issue affects billions of dollars in market capitalization, not to mention investment guidance and investor protection. You would think there'd be more than a Citronella Report on the subject, shorts, longs, paid thinktanks, one dude's messageboard opinion, and Ben Wey's two pages on the topic.
If there is no seminal work on the subject, someone could make a name for themselves and get paid a ton to then opine on the subject by hedge funds. The author would be called to testify as an expert on the subject too. There's a lab of study going on now.
BTW, I was at the bank branch today, met my banker, saw my balance and it's the same as the one at the main office. You gotta love America...
-Andrew