Top Executives including the founder members and CEOs:The fall of Enron can much be attributed to the misuse of powers and privileges, manipulation of information, inconsistency in treatment of internal and external constituencies and failure in exercising proper oversight on part of top officials - including the company founder Kenneth Lay, his successor Jeffery Skilling, CFO Andrew Fastow, and his assistant Michael Kooper. Any employee who took an issue with Lay or seemed to be a threat to his power was fired. Skilling eliminated corporate rivals and intimidated subordinates. Abdication of powers and unethical practices were much prevalent among these executives. They indulged in off-the-book partnerships, which were results of waiver of conflict of interest clause in the company's ethical code by the board. Lavish life and luxuries at company's cost were integral part of all the top officials at Enron - an example of this can be quoted when the Lay couple borrowed $75 million for their new home from the firm, and repaid the same in stock. Greed and self interest of these top officials were the prime reasons for Enron collapse.Partners at Arthur Anderson:In third quarter of 2001, Enron suffered a collapse which resulted in the largest bankruptcy at that time in the U.S. history. This collapse also highlighted the wrong doings of Arthur Anderson (one of the Big Five accounting firms at that time). The audit giant was accused of overlooking millions of dollars that had not been presented in Enron's books of accounts. The related party transactions of Enron hindered transparent financial statements, these were also deemed to be risky on the basis of Arthur Anderson's risk assessment, however, audit procedures did not reflect the consideration of this risk. None of the auditors or the engagement managers discovered related party transactions between JEDI and CHEWCO- Enron subsidiary (a reason for covering the millions of debts of Enron) , properly document audit procedures, and provide supervision to junior staff auditors about this. David Duncan, who was primarily responsible for the Enron audits, recklessly issued unqualified opinions on the 1998-2000 Enron audits, thus violating Section 10(b), Rule 10b-5 of the Exchange Act. Not only this, he initiated document destruction the moment SEC's Enron probe became public. Hence, failure to prepare Enron's financial statements in accordance to the GAAS, issuing materially misstated audit reports and failure to exercise due professionalism contributed much to Enron debacle.Government Agencies (Lobbying):In exchange of millions of dollars of political donations, the government granted preferential treatment to Enron on number of occasions. The government officials allowed Enron to nominate friendly candidates for the SEC and the Federal Energy Regulatory Commission. Not only this, various federal officials intervened with foreign governments to promote numerous projects of Enron. The company received financial backing in form of millions of dollars as subsidies from the government organizations such as EXIM bank, OPIC - Overseas Private Investment Corporation. Not only this, in the states, the Centers analysis counted the passage of any deregulation plan that allowed Enron to either enter a market or expand its presence in a market as a favor, even if the final deregulation plan was not the one Enron lobbied for. Over $6 million of political donation granted Enron lobbying in half of the states in the U.S., which, if stopped from the beginning, could have prevented to much extent the damages caused to and by the energy giant.