Matthew Lee, the Lehman whistleblower and former senior vice president of Lehman's financial division, witnessed these unethical behaviors when he was fired after submitting his letter outlining his six major concerns regarding the company's corporate culture and business relations. Even the Sarbanes-Oxley Act (2002), which mandates that publicly traded companies must have an audit committee to review employee concerns and not retaliate, has failed to do so. protect (Clark, 2010). Enron'Enron was developed in 1985 to value respect, integrity, communication and excellence” (Martin, 2013). Soon after, a corporate culture of "we know more than you, so you should do as we do" exemplified the behavior of Enron's senior executives and permeated every level of the company. . An environment “driven by intimidation and arrogance from company leadership” suggests that former employee and “whistleblower,” Sherron Watkins, “were crooks” (Martin, 2013). Ken Lay, CEO of Enron, supported deregulation in a quest for opportunities to raise money for their business ventures and was well acquainted with several U.S. presidents. Again, self-regulation provides the opportunity to engage in creative accounting practices that put profit ahead of competition.