In the swirl of the political drama that has engulfed Washington, D.C. it seems that some of our nation’s leaders have forgotten, or do not know, that accounting deceptions are not responsible for business failures. On the contrary, accounting gimmickry, duplicity, and outright fraud are used to conceal them. Thus it seemed a bit odd when Senator Tom Daschle (D-S.D.) and Rep. Richard Gephardt (D-Mo.) appeared Tuesday with former employees of Enron and WorldCom to announce their plan for an “Investors Bill of Rights” to expand government oversight of corporate governance, accounting, and pensions.