What are the responsibilities of the accountants at Arthur Andersen?

Read the Discussion Case (“Conflicts of Interests in Subprime Mortgages and at Enron) on pages 148 – 153 in an Introduction to Business Ethics and post your answers to Questions 1, 2, and 4 to the Discussion Board

1-    What are the responsibilities of the accountants at Arthur Andersen? To whom did they owe these responsibilities?

2-    Who was harmed by the insider trading of Enron executives? What harm. If any, was done to employees who were prevented from selling Enron stock in the 401 (k) accounts?

4-      Who, if anyone, was harmed by Andre Fastow’s dual roles as Enron’s CFO and as managing parent of Enron’s SPEs?

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