CASE 7.9
OLIVIA THOMAS, AUDIT SENIOR
Synopsis
This case focuses on a sensitive but seldom discussed phenomenon or issue in the public
accounting profession, namely, the topic of intra-office dating. In the “old” days when I was in
public accounting, I believe that most major accounting firms had an anti-fraternization policy.
However, as noted in this case, the major accounting firms’ views on that issue have evolved over
the years, meaning that they have become more “liberal.” Based upon an informal survey of several
major accounting firms as I was writing this case, those firms generally take a neutral position when
it comes to intra-office dating, that is, they neither encourage nor discourage it. Having said that,
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376 Case 7.9 Olivia Thomas, Audit Senior
Olivia Thomas, Audit Senior—Key Facts
1. Olivia Thomas, an audit senior for a major accounting firm, and Eli Arezzo, a staff accountant
2. Their employer neither encouraged nor discouraged intra-office dating; however, the firm
3. Olivia’s father, a former public accountant, encouraged her to keep her personal and professional
lives separate after she decided to enter public accounting.
4. In the past when her father was in public accounting, most major accounting firms had a policy
6. Olivia and Eli did their best to keep their personal relationship a secret from their co-workers,
including their superiors.
8. At one point, Eli became upset with Olivia for treating him as she would any other subordinate;
9. At the conclusion of the engagement, Olivia completed a performance evaluation report for Eli
without disclosing the personal relationship between them.
10. The relationship between Olivia and Eli ended shortly after he left the firm to enroll in an MBA
program in a distant city.
Case 7.9 Olivia Thomas, Audit Senior 377
Instructional Objectives
1. To make students aware of how major accounting firms’ view of intra-office dating has evolved
over the years.
Suggestions for Use
Some instructors may not be comfortable using this case in their auditing courses given its
sensitive nature. My view is that any issue or phenomenon that has significant implications for the
quality of independent audits is fair game in an auditing course. Likewise, I believe we do our
students a disservice if we do not make them aware of important non-technical facets of their future
Suggested Solutions to Case Questions
1. Notice that the case indicates that both Olivia and Eli were aware of their firm’s formal policy
regarding “personal relationships,” namely, that partners and employees were required to avoid any
and all relationships that might “impair or influence their judgment” or otherwise pose a “conflict of
interests” for them or the firm. With regard to the specific issue of intra-office dating, although not
specifically prohibited, the firm’s culture effectively deemed it “unprofessional.” As a sidebar, I
co-workers from its inception.
In discussing this case, one or more students typically point out that because Olivia had
considerably more tenure with the firm than Eli, that she was more in tune with the firm’s culture
and thus likely had a better understanding or “feel” for the degree to which intra-office dating was
frowned upon or discouraged. For that reason and because she was higher on the firm’s employment
378 Case 7.9 Olivia Thomas, Audit Senior
2. Eli’s close relationship with Olivia meant that he was highly likely to receive the benefit of the
doubt when she completed his performance evaluation report, meaning that his fellow staff
accountants on the DuClaux audit were potentially disadvantaged when it came to having their
3. There are a number of factors that may account for the liberalization of major accounting firms’
policies regarding intra-office dating. I will mention three. First, in decades past, major accounting
firms were male-dominated with women accounting for only a small fraction of their professional
workforces. During those “Medieval” times, there may have been a perception that the few female
professionals in those firms had to be, in some sense, protected from their male counterparts, even
4. This is an open-ended question that doesn’t have an “official” answer, of course. My experience
has been that students enjoy debating this issue. The most common point of view tends to be that it
is in one’s own interest, both professionally and personally, to avoid romantic workplace
relationships.