June 3, 2005 Arthur Andersen and the Innocent Criminals The importance of a guilty mind Jacob Sullum If Arthur Andersen were a man on death row, he could be released after his conviction was overturned. But the accounting firm, which was ruined by a 2002 witness tampering indictment that scared away its clients, is beyond saving. As a law professor told The New York Times, "The government gave the corporation a death sentence, and the corporation died." Andersen, which once had 28,000 employees in the United States, has been reduced to a skeleton crew of 200. The U.S. Supreme...