I ain't saying Moshiri is blameless (far, far from it), however it does appear as if he was to some extent the puppet of Usmanov, who was our real owner.Moshiri made us Usmanov’s plaything and as a result didn’t take our accounting seriously. Usmanov got himself sanctioned through building his wealth as part of Putin’s rise to murderous autocrat.
Kenwright sold to Moshiri, tying us to this chaos.
Hard to look beyond those three for me. Everyone else on that list are minor players.
It looks as if he was the one with the money and pulling the strings, so while it's conjecture, I think it's fair to argue that it is his mismanagement that's fuelled it.
But, like I said, Kenwright was the one who sold to Moshiri/Usmanov and it was he who remained part of the shambolic leadership structure.
For the fans, it will be Bill's legacy that is truly stained by this all because he chose to not sell to others, he chose Moshiri/Usmanov and managed the decline.