The report is clear - fault lies with the board at the time.

BBC: Stafford Hospital report: At a glance

If Mei Moses has on balance a bullish bias, you shouldn't fault the authors, who can report only prices they know.

FORBES: Magazine Article

One report quoted firefighters as saying an electrical fault was to blame.

BBC: The developer says the luxury island can be seen from space

Greater Manchester Police (GMP), whose Chief Superintendent David Lea was in the Vicente Calderon stadium, insists Bolton fans were not at fault and has pledged to help the club compile a report to Uefa.

BBC: Bolton & Atletico face Uefa probe

It also points to breakdowns in corporate culture as being at fault, with many of those surveyed fearing retribution from employers should they report wrongdoing.

FORBES: One In Four Finance Professionals Would Do This To Get An Edge (Hint: It's Not A Good Thing)

The biggest fault of both corporate executives and investors make today is to believe every quarterly report must be stellar.

FORBES: Active Mutual Funds Stink Worse Than Ever