There is a major problem in writing this book. To tell the story fairly, a very large number of complexities must be explained. For example, Chapter 2 discusses Enron’s Year 2000 Annual Report. It is difficult to study that report and conclude that the firm is heading toward collapse. On the other hand, it is not difficult to identify footnotes that are vague and incomplete (of course, the author also has the benefit of hindsight). Why write a casebook describing and evaluating events about which there have been criminal trials and extensive hearings?.