The mechanism is by assigning visible but not devastating (despite the public demand for schadenfreude) punishments to executives found culpable. The goal is to

The mechanism is by assigning visible but not devastating (despite the public demand for schadenfreude) punishments to executives found culpable. The goal is to maximize reporting and to change the culture. If the punishments are set too high, individual loyalties begin to dissuade reporting. You might not love your boss, but you might not want to see his kids lose their father. So executing executives has its downsides. However, the sanctions must be visible so as to decrease the tendency for offenders to defend each other and entrench corruption. This is difficult because it means that people will still be employed (in less powerful roles) after being sanctioned for offenses many people find morally repulsive. It's a difficult balancing act. Cultural factors play about as big of a role as incentives. Rick Scott's Medicare fraud is infamous but it didn't stop him from winning three statewide elections in Florida.