what is the bookkeepers liability in a failing business?

my wife is a bookkeeper for a business that is going under. Does she carry(have) any liability for/to this business? vendors, state, employees?
No to cooked books. The accountants review monthly.
no to any ownership.
She is concerned with the vendors about payments or lack thereof.
Thank you all for your input. It has all been helpful

She is a paid employee, not someone with stock in the company or a postiion on their board of directors - she has no liability in this. It's the business owners who are on the carpet for it all.