"Skilling saw the opportunity to build an industry new and to start a business from scratch. But he had one specific condition that had to be met before he'd join Enron, and it was that he be allowed to use a certain kind of accounting known as mark-to-market.
Arthur Andersen signed off, and the SEC approved it."
Cut to a guy signing "Arther Anderson" on a cover letter.
The documentary lost all credibility for me there.
Depending on what they were signing, that is a totally normal and legit practice. Accounting firms frequently (or always?) sign the financial statements of a company they're auditing using the accounting firm's name. I've seen many sets of audited financial statements in my time. So that practice, at least, is commonplace.
You misunderstood me. Yes, the financial statements are signed by the lead client partner of the accounting firm. Showing someone signing Arthur Andersen implied that Arthur Andersen, the founder of the firm, was somehow resurrected from the dead. IMO, it's just a cheap tactic to increase the dramatic effect of the scene. Something a documentary should not do.
You misunderstand too, Sam. "Arthur Andersen" is the name of the company. The signature wasn't intended to be the name of the signatory, but of the company.
The restitution of life is no great feat. A variety of deaths may well enter into your punishment