The annals of American business history are filled with numerous instances of companies that experienced both dramatic success and dramatic failure during their life cycles. For instance, the early 21st century witnessed a well-publicized scandal associated with the Houston-based Enron Corporation. At the time, Enron, founded by Kenneth Lay in 1985, was perceived to be one of America’s leading energy companies. Yet, accounting irregularities, implemented by Lay and Enron’s president Jeffrey