In October $2001,$ U$.$S$.$ energy giant Enron shocked investors by disclosing that it lost $$638$ million dollars in a single quarter. Two months later, the Wall Street darling and seventh largest company in the United States declared bankuptcy, causing shares to plummet from $$85$ to less than $$1.$ The collapse left investors and pension$-$hollers penniless. The fraudulent accounting that concealed Enron's financial woes led to the criminal prosecutions of CEO Jeffrey Skilling and Chairman Kenneth Lay, well$-$known industry leaders who were convicted of fraud, conspiracy, and insider trading. In the course of its investigation, the U$.$S$.$ Congress uncovered multiple organizational breakdowns at Enron$-$in particular, a lax ethical culture and collusion by Big Five accounting partner Arthur Andersen$-$that enabled the fraud to continue for years.