All of the following practices constitute good corporate governance, EXCEPT:（）
A. the firm’s financial, operating, and governance activities are reported to shareholders in a fair, accurate, and timely manner, and management acts independent of the board of directors.
B. the firm’s financial, operating, and governance activities are reported to shareholders in a fair, accurate, and timely manner, and the board of directors protects shareholder interests.
C. there are proper procedures and controls coveting management’s day-to-day operations and the firm acts lawfully in dealings with shareholders.
参考答案：A
解析：
The board of directors must be able to act independent of management, not vice versa. All of the other practices are examples of good corporate governance.