Two former executives of Enron Broadband Services (EBS) were arrested and charged with securities fraud, wire fraud, conspiracy and making false statements regarding a now-defunct venture between Enron and Blockbuster to deliver video on-demand (VOD). Kevin Howard and Michael Krautz are accused of deliberately violating applicable accounting rules to allow Enron to fraudulently record $111 million in earnings in 2000 and 2001. The affidavit also alleges that Howard and Krautz intentionally concealed aspects of the transaction from Arthur Andersen...