Gary Brown has a unique vantage on the effort to reform the financial system. A Baker Donelson shareholder who focuses on securities and corporate governance, Brown is currently working for the Senate’s Permanent Subcommittee on Investigations as it plums the depths of the financial meltdown.

Q: In some ways the accounting manipulation at Lehman Brothers is reminiscent of what went on at Enron. Is that shocking in a post-Sarbanes-Oxley climate?