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They should also have stood up earlier and said things were wrong instead of cashing the checks. They also jeopardized their independence by providing so many services (audit and consulting). David Duncan and EA who destroyed the Enron workpapers or people in charge of the engagement
c. The Company’s Accountant – Although this person was manipulated to believe this was the right thing to do he/she should have stood up like Watkins did.
d. The Media – The expectations gap was widened by the media. The media put its dramatic spin on the story, which is their job, but it also villanized all accountants...
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