ABSTRACT
Time quickly erases memory of the fallen, no matter how shocking their demise once seemed. Back in 2001 when the smartest guys in the room were going down in public, Andersen briefly stole the national news spotlight with stories of bookkeeping improprieties and the shredding of Enron documents, The Federal case brought against Andersen (the firm was convicted, a decision later overturned by our Supreme Court) was enough to shut the doors on an American institution once regarded as a beacon of integrity. Andersen had been known as the firm that kept American business honest as Lincoln on the penny.
