Pretty obvious the company's culture was rotten to the core and was well known for being so by the 1990s (have dodgy financials but can afford huge side consulting contracts Arthur Anderson was just the ticket). Just following orders is always the excuse. Some organizations need to be razed. USA gymnastics for example. AA got what they deserved because as an auditor especially trust is crucial. Will readily admit plenty of decision makers should have seen some prison time as well.