BrentDorsey2006

BrentDorsey2006 - A Day in the Life of Brent Dorsey A Staff...

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A Day in the Life of Brent Dorsey A Staff Auditors’ Professional Pressures 1 Learning Objectives Understand some of the pressures faced by young professionals in the workplace Generate and evaluate alternative courses of action to resolve a difficult workplace issue Understand more fully the implications of "eating time" and "premature sign-off" More fully appreciate the need to balance professional and personal demands Brent Dorsey graduated eight months ago with a master ' s degree in accounting. After graduating, Brent began working with a large accounting firm in Portland. He is now on his second audit engagement —a company called Northwest Steel Producers. Working day-to-day with Brent on the audit are two other staff auditors, Scott Olsen and Megan Mills, along with the senior auditor, John Peters. Scott and Megan are both second-year staff accountants and are anticipating a promotion to senior in the next year. John Peters has been with the firm for about five years and has been a senior-level auditor for almost three years. Following this busy season, the partners and managers will sit down and decide which seniors to promote to managers. The rumor around the office is that only four or five of the seven eligible seniors in the office will be promoted in the Portland office. Those not promoted in Portland will most likely be asked to transfer to other offices within the firm that need new managers. Some may even be "counseled out" of the firm. John has done a reasonably good job in the audits he's been in charge of, yet he feels he is " on the bubble" as far as the promotion in Portland goes. He has recently received several performance evaluations that have criticized him for letting his jobs get "out of control" (i.e., over budget and beyond deadline). He believes his performance on the Northwest Steel Producers audit could make a difference in his chances to stay in Portland. John and his wife are from the Portland area and neither one is ready for a transfer. Northwest Steel is one of the office ' s biggest clients. The firm has been auditing Northwest for the past 13 years. Because of the client's reporting deadline, the Northwest Steel audit is notorious for tight deadlines and long hours. An Auditor’s Life With a final click on his laptop, Brent finished his audit work associated with Northwest's largest cash account. It was 5:45 p.m. on a Friday evening, and Brent was looking forward to a much-needed day off to spend some time with his wife, Katherine, who had a demanding job as a young attorney. They both understood that the degree of tension they had been feeling at home was probably due primarily to their stressful careers, and they felt a need to discuss their relationship in an attempt to "clear the air." It seemed there had been precious little time for any serious 1 This case was prepared by Frank A. Buckless, Ph.D. and Mark S. Beasley, Ph.D. of North Carolina State University and Steven M. Glover, Ph.D. and Douglas F. Prawitt, Ph.D. of Brigham Young University, and revised, edited and expanded by J. Christopher
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BrentDorsey2006 - A Day in the Life of Brent Dorsey A Staff...

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