The theory that the Andersen accountants were corrupted by the incentive to keep work flowing to Andersen consultants doesn't sound too realistic to me. Andersen Consulting, the information technology consulting branch of the firm, had a very rocky relationship with Arthur Andersen, the accounting branch of the firm. In fact, it was a really messy divorce, which resulted in Andersen Consulting becoming independent under the name Accenture.
Of course there would still be some management consulting, etc, being done by the new Arthur Andersen accounting firm, but I'd think that would be small beer compared with their accounting revenues.