collapse of Enron and the widespread harm caused by that collapse surely can be traced to the ethical corruption of specific individuals working for the firm. Arrogant and greedy individuals willing to violate legal and ethical standards can be faulted for much of the problem! Unfortunately, such peo¬ple are all too common. But we should also recognize the failure of the many "gatekeepers," those people and institutions whose role is to provide checks on such behavior. Auditors, accountants, attorneys, financial analysts, board members, and government regulators have roles to play within the economic system to insure the integrity of that system and to prevent fraud and abuse. Another lesson from Enron is that there was a systematic breakdown in this gatekeeping function.