This book investigates the aggressive expansion strategies of major accounting firms and the resulting ethical compromises within the industry. Mark Stevens, a seasoned business journalist, utilizes investigative reporting and industry analysis to examine how the pursuit of increased revenue has fundamentally altered the traditional role of auditors. The text argues that the shift toward consulting services has created systemic conflicts of interest that threaten the integrity of financial reporting.

Industry professionals and business students often cite this work as a critical examination of the structural incentives that lead to corporate malfeasance. Experts highlight the book as a foundational text for understanding the evolution of modern accounting firm business models and their associated risks.