A range of post-Enron analyses – several of them having been produced by people who worked at Arthur Andersen – similarly point to the detrimental impact that the spread of the consulting logic had (and possibly continues to have) on auditors in large accounting firms (Piaget and Baumann, 2003; Squires et al., 2003; Toffler, 2003; Zeff, 2003a, b).