> ...your CEO and CFO are standing before the judge. This doesn't happen often, and you more commonly see lower-level line staff or managers standing in court

> ...your CEO and CFO are standing before the judge. This doesn't happen often, and you more commonly see lower-level line staff or managers standing in court because the high-level executives simply point to the written company policies their legal team advised b put in place that forbid such wanton behavior. Now indictment not to speak of prosecution has to clear the far higher bar to show that such high-level executives deliberately, consciously structured incentives such that meeting such policies was outright impossible. Issuing a policy that demands any such conflicts be raised immediately to management neatly short-circuits such prosecution strategies. Unless the executives are particularly careless or brazen, it is worth more to the prosecution to go after lower-level staff. I believe that it helps if legal precedent can be set such that management is held more accountable for behavioral structuring through incentives and selective policy enforcement.