The text analyzes those who either support or keep quiet for miscreant chief executives, and how these participants became involved in corporate fraud. The investigation is completed by a look at the results of the Sarbanes-Oxley Act of 2002, the law enacted as the corrective response to corporate corruption, and the increasingly intense pressure to ease the expense and other burdens associated with its vigorous enforcement.

Hopefully, the insights gained by the analysis will contribute to a revived confidence in the integrity of corporate accounts, and thereby sustain the vitality of America's capital markets, which are essential to our future economic well-being.