&gt; But a banker&#x27;s role is really to provide advice on the deal and work in the best interests of the client.<p>In this case, they strongly recommended that the clients hire an external accountant who would be more skilled in investigating cash flow fraud. Forensic accounting is out of the scope of the banker&#x27;s engagement, but recommending that they hire someone to do it was serving the client.<p>It really seems like Dragon was pushing the transaction to go faster, against Goldman&#x27;s recommendation.<p>&gt; Goldman says the all-stock deal was approved without their presence; Baker says they didn&#x27;t show up.<p>So they both agree that the Bakers accepted an all-stock deal <i>without</i> Goldman&#x27;s recommendation. While Goldman comes off looking lazy here, it doesn&#x27;t make them liable.