I write as a former auditor with an accounting firm. When I was younger and naive, I believed that auditors were made the scapegoats for corporate scandals. But when I realised that my audit partners were buying exotic cars yearly, going for long overseas holidays, sending their children for overseas education, and enjoying a whole lot of other perks, my perception shifted.
Even the supposedly first line of defence, the auditors, have succumbed to materialism. The quality of auditors and their work have also been compromised by ridiculous deadlines and inappropriate arrangements with company management.