You are just dealing with abstractions --a very common liberal trait.
Concretely there were some guilty parties at Arthur Andersen connected with Enron. The justice department overreacted (mainly because of the baying of the Democrats that Enron = Bush).
Rather than prosecute those who had actually been involved the justice department killed the entire company. Of course a Howard Dean viewpoint would be that they were all evil capitalist who never worked an honest day in their life. Sorry, I can't help feeling for some of the schmucks who weren't working in Houston and were doing a decent job.
More recent prosecutions like this have targeted individuals in a company, not the entire corporate entity.
I'm afraid you misunderstand me, I'm not commenting on the merits of DoJ action at all. I'm explaining why, from a business perspective, the company's behavior cost them the very thing they trade on - trust. After Enron, what stockholder would trust an Andersen audit?