No. Decision making authority is concentrated in executives and managers, and likewise so should the lgal responsibility be. Spreading it evenly across the whol

No. Decision making authority is concentrated in executives and managers, and likewise so should the lgal responsibility be. Spreading it evenly across the whole entity such that the janitor is punished in the same proportion as the individuals who decide to commit fraud is nonsensical. shareholders should certainly take a hit, but consequences should be administered in proportion to the degree of authority exercised in the commission of the crime.