DISCUSSION: PROFESSIONAL ROLES AND INTERNATIONAL ANALYSIS ASSIGNMENT INSTRUCTIONSOVERVIEWThe student will complete one Discussion: Professional Roles and International Analysis in this course. INSTRUCTIONSThe case must be selected from Sections Six through Eight of the Knapp casebook (Contemporary Auditing: Real Issues & Cases). The student will post one thread of between 1000 and 2500 words, twelve-point font. For this thread, the student must support their assertions with at least five scholarly or practitioner sources which must be listed and cited using the current APA standards for graduate classes. Acceptable sources include both refereed scholarly journals, practitioner journals and textbooks. A Statement of Christian World View must be included in which the student will express an opinion on whether the auditor or client appeared to act in accordance with a Christian World View. At least one Bible verse must be cited to support this opinion.The Case Analysis must start with a summary of the case, giving the reader a background of the case that is sufficient for the reader to understand the audit issues involved. Then, each question must be written, in order, and answered. The answers must be supported by citations to references. The Statement of Christian World View may be in a separate location or may be incorporated throughout the case analysis.
DISCUSSION: PROFESSIONAL ROLES AND INTERNATIONAL ANALYSIS ASSIGNMENT INSTRUCTIONS OVERVIEW The student will complete one Discussion: Professional Roles and International Analysis in this course. IN
This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/ Running head: SARAH RUSSELL Case 7.2 – Sarah Russell, Staff Accountant Morgan D. York Liberty University This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 2 Summary Sarah Russell, a small town native of western Kansas, settled on accounting as her major after a successful freshman year at the University of Kansas. After completing some tough accounting courses, she managed to finish her career with two minor flaws on her transcript. Because of her outstanding academic performance Sarah was able to accept a position with a Big Eight accounting firm as a staff accountant in Chicago. Sarah’s first year in public accounting was very productive, she was assigned to six audit engagements and passed all four sections of the CPA exam on her first attempt. It helped that Sarah had the moral support of several individuals during her first year of work. One individual, in particular, was audit partner, R.J. Bell. During Sarah’s second year in public accounting, Bell began attempting to establish a personal relationship with her, making her rather uncomfortable. Although she discouraged his advances, Bell was persistent. He went out of his way to make her feel included by giving her complimentary tickets to cultural and sporting events, called her when he was working late just “to chat”, and even arranged for her to obtain a loan from a local bank when her car died. Eventually, Sarah confronted Bell about his actions and informed him that she wanted to keep their relationship strictly on a professional level. This upset Bell because he felt Sarah had misinterpreted his actions. Because of the confrontation and confusion between the two, Bell told Sarah she would not be assigned to any audit engagements under his supervision in the upcoming year. While Bell did not make any more advances at Sarah, a few months later Sara decided to return to her home state where she became a chief financial officer (CFO) for a charitable organization. Questions This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 3 1. In your opinion, how should Sarah have handled this matter? Identify the factors that Sarah should have considered in dealing with the situation. Also, identify the professional and personal responsibilities of Sarah, R.J. Bell, and other relevant individuals in this matter. In my opinion, Sarah handled this situation very well given the circumstances. However, she would have benefited if she were to have discussed her problem with her family or some of her close friends. When it comes to situations such as the one Sarah was put into, it is crucial to seek out someone whose judgment you trust and who you can rely on in regards to keeping the information you shared confidential. Because Sarah did not feel comfortable approaching her friends nor her family she could have reached out to an objective third party. By seeking out individuals unaware of the situation not only are they capable of providing an objective assessment to the situation but they are also capable of providing much needed advice and emotional support. Overall, Sarah did a good job dealing with R.J. Bell and all the passes he made towards her. When it comes to harassment in the workplace, there are numerous ways to go about responding to it. One of the first things Sarah should have done in dealing with this situation was understand her options. Sarah must understand what she is going through whether that means collecting information about the possible actions she can take or keep detailed notes on the harassment incidents she is involved in. After Sarah understands her options, the next step she needs to take is to choose the best way to approach the situation at hand. There are two kinds of approaches Sarah can take, these include an informal approach and a formal approach. By taking an informal approach, Sarah would have taken a personal action by being clear and straightforward with the alleged harasser (R.J. Bell) stating their behavior is unacceptable. By This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 4 taking a formal approach, Sarah would have used the mechanism of investigation which could lead to disciplinary measures if misconduct is established. The last and final stage when it comes to responding to harassment involves a follow-up by ensuring that all inappropriate behavior stops and does not happen again which is crucial. If harassment is not resolved it can often time create tension within an office or a team, depending on who all is involved. When it comes to the personal and professional responsibilities of Sarah, R.J. Bell and other relevant individuals involved in this matter, it is easier to identify the responsibilities of R.J. Bell than of any other involved party. As a member of the company for eight years, Bell had an obligation to treat Sarah with due dignity, respect, and courtesy. As a professional, Bell should have recognized that his infatuation with Sarah was not only inappropriate but his efforts to establish a personal relationship with her to a certain extent was completely out of line. After Sarah discussed the matter with Bell he had a responsibility to make amends by taking all the appropriate measures to ensure that Sarah’s personal and professional life went back to being normal. While this case does not indicate that there were other individuals involved in this case, it is safe to assume that specific members of the accounting firm were aware of the efforts of R.J. Bell to establish a personal relationship with Sarah. If that was, in fact, true, those who knew about the relationship between R.J and Sarah should have stepped in and stopped things before they got too far off the beaten path. 2. What were the costs and potential costs to Sarah’s employer in this case? How should accounting firms attempt to prevent these types of situations from occurring? Assume that rather than speaking to Bell, Sarah had told the office managing partner about the problem she faced. How should the office managing partner have dealt with the matter? This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 5 The costs and potential costs to Sarah’s employer, in this case, include the loss of professional services provided by Sarah, litigation losses as a result of the given situation, and a loss of prestige and credibility if the matter is publicly disclosed. When it comes to harassment in the workplace, one thing to remember is that it does not only affect the parties involved in the harassment claim, the company as a whole can also be affected by the situation. With that being said harassment claims can be handled numerous ways. Companies who handle claims via internal investigation are able to contain the costs, but once a lawsuit is brought forward things can get expensive rather quickly. For example, the costs of an organization are high when there is a loss in productivity, turnover, distraction of witnesses and emotional and physical health costs when targets are measured. These costs increase exponentially when a lawsuit is added, as mentioned before. Unfortunately, harassment is going to continue to be an issue in the workplace. The best thing companies can do is to address the issue as soon as it happens in order to try and eliminate the issue to avoid any kind of liability. Accounting firms must come up with ways to try to prevent these types of situations from occurring in their workplace. One way firms can prevent harassment is via training. Training has become a common element of prevention programs, especially when it comes to employees in positions of authority. So much so that several states have mandated their employees to undergo harassment training at least once every two years. While trainings, whether online or in- person cost money, they are still a bargain compared to legal fees and settlements in the case of a harassment claim. Other ways companies can try and prevent harassment from occurring is by enforcing a strict and rigorous policy stating the behavior discussed in this case is not tolerated in this company or companies can ensure their employees fully understand their rights when it comes to situations similar to the one Sarah was put in and encourage them to exercise their This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 6 rights. One way of doing this is by establishing and providing an anonymous hotline for employees who are facing similar situations within their workplace. The office manager when it comes to dealing with this situation had a responsibility of due professional care, meaning he/she should have done everything in their power to help protect the rights of both R.J. and Sarah. One thing you must remember in situations similar to this one is that individuals being charged with illicit behavior similar to R.J. Bell are innocent until proven guilty. With that being said, office managers who lack personal objectivity and or expertise with these types of situations can end up dealing with the problem in a non-effective manner. As a result, office managers who lack personal objectivity and expertise should refer the matter to the appropriate individual within their firm. An example of this would be referring the matter to the firm’s director of human resources. 3. This case took place several years ago. Do you believe that events similar to those that took place in this case could occur now? Explain. Although this case took place several years ago, that does not mean events similar to these cannot take place today. As mentioned before, harassment in the workplace continues to be a pervasive and costly problem. With today’s use of technology such as text messages and emails, it is easier for employees to commit said crime without even realizing they are doing it in the first place. Another reason harassment is still an issue today is because individuals spend more time in the workplace than they did in the old days. Longer work days lead to more casual dress codes which can lead to a blurring of lines between what happens at work and what happens in your social life. Most importantly many individuals in the workplace do not intend for the things that they do or say to be considered harassment but to some it can be perceived that way. Many people don’t get it, they don’t think harassment applies to them, they think what they This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 7 are doing is friendly and consensual such as R.J. Bell. This is why harassment is still and occurring issue in the workplace and this is also why is will continue to be an issue in the workplace are years go on. This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/Sarah Russell, Staff Accountant 8 References Braverman, B. (2013, August 22). The High Cost of Sexual Harassment. The Fiscal Times . Retrieved from http://www.thefiscaltimes.com/Articles/2013/08/22/The-High-Cost-of- Sexual-Harassment Buckner, G. E., Hindman, H. D., Huelsman, T. J., & Bergman, J. Z. (2014). Managing Workplace Sexual Harassment: The Role of Manager Training. Employee Responsibilities and Rights Journal , 26 (4), 257-278. Retrieved from http://link.springer.com.ezproxy.liberty.edu:2048/article/10.1007%2Fs10672-014-9248-z CERN Ombuds. (2011, July). Dealing with harassment: The complaint’s guide. Retrieved from http://ombuds.web.cern.ch/sites/ombuds.web.cern.ch/files/Dealing%20with %20harassment%20-%20The%20complainant’s%20guide.pdf Greenwald, J. (2011, December 11). Sexual harassment remains major workplace problem. Business Insurance . Retrieved from http://www.businessinsurance.com/article/20111211/NEWS07/312119984 Gumbus, A., & Lyons, B. (2011). Workplace Harassment: The Social Costs of Bullying. Journal of Leadership, Accountability and Ethics , 8 (5), 72-90. Retrieved from http://search.proquest.com.ezproxy.liberty.edu:2048/docview/909486617?pq- origsite=summon Knapp, M. C. (2015). Contemporary auditing: Real issues and cases (10th ed.). Cengage Learning. Salin, D. (2008). Organisational responses to workplace harassment. Personnel Review , 38 (1), 26-44. Retrieved from This study source was downloaded by 100000793288509 from CourseHero.com on 02-09-2022 00:53:58 GMT -06:00 https://www.coursehero.com/file/16330178/DB-Forum-3-Case-Study/ Powered by TCPDF (www.tcpdf.org)Sarah Russell, Staff Accountant 9 http://search.proquest.com.ezproxy.liberty.edu:2048/docview/214806422?pq- origsite=summon Sharp, G., & Kremer, E. (2006). THE SAFETY DANCE: CONFRONTING HARASSMENT, INTIMIDATION, AND VIOLENCE IN THE FIELD. Sociological Methodology , 36 (1), 317-327. Retrieved from http://search.proquest.com.ezproxy.liberty.edu:2048/docview/216129752?pq- origsite=summon Sharp, G., & Kremer, E. (2006). THE SAFETY DANCE: CONFRONTING HARASSMENT, INTIMIDATION, AND VIOLENCE IN THE FIELD. Sociological Methodology , 36 (1), 317-327. Retrieved from http://search.proquest.com.ezproxy.liberty.edu:2048/docview/216129752?pq- origsite=summon
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