Those who have the most to gain are usually the ones making the "stretch" of laws, regulations and ethical behavior.
Typical candidates are CEOs, front-line managers in line to succeed the CEO, CFO's, traders, investment "advisers". Also included are research analysts who "tip - purposely like the Gupta case with Raj Ramaratan or inadvertently with "diarreha of the mouth syndrome"
Special mention to include advisers to management of companies - management consultants, M&A desks (yeah, yeah, confidentiality agreements signed - see above on "tipping"), certain accountants and attorneys who go for the "stretch" and only serve to extend the unethical behavior - Enron, Worldcom, need we say more?
The most ethical are those who are "green" and haven't been turned to the "dark side", low-level employees such as back-office support workers, most operations folks where the price of failure is steep - job loss. Compare that to those of the above who usually get nothing more than a slap on the wrist and golden parachutes to float away to the Riveriera. After the last 5 years, not one has seen jail time. Ethics, what is ethics? Those who have a Libor based loan - take a look, why wuuld you trust the Brits to set your rate? Heck, they could call it the USibor - still wouldn't trust it. Trillions of debt, based on funny numbers. If I were an attorney, I'd be salivating.
Management never took note of this "It can take an eternity to earn someone's trust, it takes less than 5 minutes to lose it permanently!!!!!