1. What were 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 their 401(k) accounts?
3. Who was harmed by misvaluing of subprime mortgages? Who benefited?
4. Who, if anyone, was harmed by Andrew Fastow’s dual roles as Enron’s CFO and as managing partner of Enron’s SPEs?
5. What laws or policies would you recommend to prevent future Enrons?
6. What laws or policies would you recommend to reform lending practices in high-risk credit markets?
