Several other factors contributed to the downfall of Arthur Anderson and Enron, such as inadequate internal policies and procedures, lack of independent oversight from external stakeholders and ineffective governance structures that failed to provide sufficient checks and balances on management decisions. The culture created at Arthur Anderson was also a significant factor. The ethical environment in which employees operated encouraged unethical practices; accounting rules were overlooked or ignored when necessary to meet short-term goals and managers sacrificed long-term sustainability for immediate gains. This kind of behavior became normalized throughout the organization, leading to more pervasive misconduct over time. Furthermore, analysts point out that there were limited incentives for whistleblowing within the firm. Employees did not feel comfortable raising red flags about potential issues due to fear of retribution from their superiors or peers which prevented any kind of meaningful discussion about fraudulent activity taking place at Enron before it was too late. Overall, while it may be tempting to blame “a few bad partners” for Arthur Anderson’s role in facilitating one of America's biggest corporate scandals, this narrative fails to recognize all the other systemic issues that paved way such disaster occur . It important understand multiple layers complexity involved mismanagement errors order prevent similar situation happening future implementing measures generate greater transparency accountability within reach entire organization above beyond handful individuals held responsible fall