Comment by DrScientist

> ... citing the fact that he did not commit the crime, but simply did not take something into account or did not know something.

Read Sarbanes Oxley.

You can frame the law anyway you want. Not knowing can be framed as criminal irresponsibility. Also look at health and safety regulation - negligence is not a defense.

And if you think rank and file getting punished with bosses getting away scot free will lead to less unbearable pressure to commit crimes - then I have a bridge to sell you.