Fourthly, SEC experience the most difficulties to process Enron case. After Enron collapsed, AA destroyed many audit papers and documents. The SEC hardly to know the truth and collect evidence during investigation of Enron. AA’s in-house counsel advised the destroyed of documents (Jennings, 2009, p.358). It is both unethical and illegal behavior.
Enron’s culture contributed much to the ethic scandal. Enron was a harsh and condescending company, who emphasized competition and financial goals. For example, it had a rating system which required that 20 percent of all the employees had to be rated as below requirements every year and then were encouraged to leave Enron (Jennings, 2009, p. 288). Although Enron hoped this rating system could have encouraged employees to work hard, actually, the system brought more harm to Enron than benefits.