The accounting fraud was a response to vanishing profitability brought on by the Dot Com bust [0].

[0] https://harbert.auburn.edu/binaries/documents/center-for-eth...

Your source doesn't make that connection clear at all. I'm not seeing any connection to the bubble, just overlapping years and "technology" keywords.

Can you please quote the paragraph(s) from your source tying vanishing profitability to the "Dot Com bust".