CASE 4.5
WILEY JACKSON, ACCOUNTING MAJOR
Synopsis
Similar to many recent accounting graduates, Wiley Jackson served an internship with a major
accounting firm while he was completing his undergraduate accounting degree. On the final day of
his internship, Wiley was offered a full-time position with the firm, an offer contingent on him
203
Wiley Jackson, Accounting Major—Key Facts
204 Case 4.5 Wiley Jackson, Accounting Major
1. Wiley Jackson served an internship on the audit staff of a major accounting firm while
completing his undergraduate accounting degree.
3. Shortly after finishing the internship, Wiley received a “minor–in–possession” citation when the
4. Before the pending criminal citation was resolved, Wiley received a set of documents from his
future employer that he was to complete and return.
6. An attorney told Wiley not to worry about the citation since he (the attorney) could almost
7. Wiley must decide whether to disclose the minor–in-possession citation on the Arrests and
Case 4.5 Wiley Jackson, Accounting Major 205
1. To examine an ethical dilemma that accounting majors may face, namely, deciding whether or
Suggestions for Use
I often cover a set of smaller cases such as this one simultaneously. This can be a particularly
effective strategy for highlighting an ethical issue or dilemma that is common to the assigned cases.
You might consider discussing this case simultaneously with the Leigh Ann Walker and David
Quinn cases. The question of whether and/or when it is proper to “tattle” on a professional colleague
Suggested Solutions to Case Questions
1. Listed next are examples of decision alternatives available to Wiley.
—Report the incident on the Arrests and Convictions form.
—Contact the OMP and fully explain the minor-in-possession incident to him and ask for his
2. In “Suggestions for Use,” I recommended covering this case simultaneously with the Leigh Ann
Walker and David Quinn cases. Given the additional assumption posed by this question, this case
closely parallels the Leigh Ann Walker case in that both deal with dishonesty on the part of an
employee (or future employee), dishonesty that is subsequently discovered by the employer. If you
have discussed the Leigh Ann Walker case already or if you are covering that case and this case
206 Case 4.5 Wiley Jackson, Accounting Major
reached on which individual’s misconduct was more egregious, the students will be better equipped
to determine how to mete out justice in each case.
Listed next are examples of issues or factors that the OMP might consider in determining how,
or if, to discipline Wiley:
—Wiley’s previously “clean” police record.
—The need to impress upon Wiley that integrity is a critically important attribute for a
3. A key issue in this context is whether or not Sally knew if Wiley reported the incident on the
Arrests and Convictions form. If we assume that Sally knew that Wiley did not report the incident,