In "Bigger Than Enron," FRONTLINE correspondent Hedrick Smith shines a spotlight on how the corporate watchdogs -- the bankers, lawyers, regulators, politicians, and above all, the accountants -- failed to prevent Enron and other scandals from happening. Through interviews with current and former SEC officials (including SEC Chairman Harvey Pitt and his predecessor, Arthur Levitt), Arthur Andersen executives (including former Andersen CEO Joseph Berardino), members of Congress (including Sen. Joseph Lieberman of Connecticut), investor advocates, and others, the report explores how the system of controls was eroded by conflicts of interest, as well as by congressional intervention that blocked efforts at protecting investors.