This book investigates the moral foundations of white-collar crime by applying the tools of moral and legal philosophy to specific illicit behaviors. Stuart P. Green, a professor of law, utilizes a framework that bridges the gap between abstract ethical theory and the practical application of criminal law. By analyzing concepts such as cheating, deception, and stealing, the author seeks to clarify why certain actions are considered morally wrong and how those judgments inform the legal classification of white-collar offenses.

Legal scholars and ethicists frequently cite this work as a foundational text for understanding the moral dimensions of business-related crimes. Readers often note the academic density of the prose, which requires a basic familiarity with legal or philosophical terminology to fully grasp the arguments presented.