Was energy giant Enron guilty of criminal activity or was it simply a business that failed? What changes will the Enron debacle, and the subsequent indictment of accounting firm Arthur Andersen, have on the rules that govern corporate auditing? And what further role, if any, should the government play in protecting employee pensions? On April 2, 2002, a panel of corporate finance, commercial law, and taxation experts from the University of Chicago Law School explored these and other issues raised by the largest corporate bankruptcy in US history. Along the way, they ponder the role of corporate boards, explain the ethics of document destruction, and untangle the Star Wars- and Jurassic Park-inspired names of Enron's controversial partnerships. Copyright 2002 The University of Chicago.