Who's to blame for the Enron Fiasco? Just about everyone according to this article from Accountingweb.com.

Enron Corp.’s former Chief Executive Ken Lay, its lawyers and accountants should be held liable for millions of dollars in claims against the fallen energy giant, according to a bankruptcy court examiner’s report filed last week.

Lay could be liable for $94 million for taking a loan from the company that he paid back illegally with Enron shares, according to Reuters’ account of the report. Examiner Neal Batson also said that Jeff Skilling, Enron's former chief operating officer, could be liable for a $2 million loan he paid off with Enron stock.