3. The prime motivation behind the decisions of Arthur Andersen’s audit partners on the Enron, WorldCom, Waste Management, and Sunbeam audits was not public interest, as it should have been, but how much of a profit could be made. Examples that reveal this motivation include the fact that the CEO only ever reported profit as a measure of success, not quality or content; “the most sensitive decisions were taken by the person who was most concerned with the potential loss of revenue from the client in question, and who was most likely to be subject to the influence of the client” (CITE); and when Carl Bass, the partner in charge of the Enron account, asked for an accounting change that would have resulted in a substantial charge to Enron’s earnings, he was fired just two weeks later.…