Metal Magic by Pantera looks like somebody ' s airbrushed van <| sep |>. and that is what happened at Author Anderson , the accounting firm . You have to ask yourself , where is the will to find and identify those 40 folks who are truly responsible ? Up to now they have been allowed to take most of their ill gotten gains bonuses and retire . The regulators and the authorities are effectively captured . The regulators and the authorities extract what appears to be a large fine , which is in essence a small cost of doing business fee . For instance the $ 185 million fine is a few days profit , or the collective bonuses of a few officers at the top . Then the entity continues as usual . The only ones punished are essentially the innocent stock holders , which suffer a declined stock price . Even if the Board of Directors were held responsible , the bank ' s insurance would cover them from being personally liable for anything .