Businesspeople are sometimes told by their superiors to commit actions that are unethical and in some instances even illegal. The clear message of management is “participate in this behavior or find a job elsewhere.” For instance, Buford Yates, a former WorldCom financial officer, told anotherWorldCom employee who was considering informing Arthur Andersen (WorldCom’s former auditor) about certain transactions that were being hidden from Andersen, “Tell this to the (expletive deleted) auditor, and I’ll throw you out the damn window.” Management pressure and intimidation can make it difficult to resist demands to engage in unethical behavior. Employees sometimes believe that they are insulated from responsibility and liability because “they were just following orders.” Like the Nazis at Nuremberg and Lieutenant Calley in Vietnam, the corporate defense of “I was just following orders” has failed to protect a number of midlevel Enron and WorldCom employees from criminal prosecution. James Comey, the U.S. Deputy Attorney General, stated that the government seeks guilty pleas from certain midlevel WorldCom executives for the express purpose of emphasizing that “I was just following orders” is not an acceptable defense.