the company” (Free, Macintosh & Stein, 2007). Factors that strongly influenced the unethical behavior of managers and employees were pressure to achieve performance goals and negative reaction to bad news. These pressures were compounded by a success culture that prioritized financial gain over ethical considerations. Furthermore, the company's evaluation and reward systems promoted unethical behavior, with the compensation plan favoring executives over shareholders and incentivizing rule breaking and inflating the company's value. This emphasis on personal gain over ethical behavior has contributed to the overall unethical climate within the company. The above information is supported by Free, Macintosh & Stein (2007) and should not be changed. crimes without being held accountable. The auditors and accounting firms hired by Enron were not only complicit in the fraud, but actively participated in it. For example, one executive arranged for an accounting firm to purchase a poorly performing asset from Enron at the end of a quarter and then sell it back to the company at a profit, creating the illusion of revenue. Outside partners had a financial incentive to participate in these unethical practices because Enron hired and paid its own auditors, which gave auditors a reason not to issue an unfavorable report on the company. These illicit collaborations highlight the lack of adequate controls within the company and how they have allowed people to commit financial crimes without consequences.