Jack Dorsey

Jack Dorsey graduated eight months ago with a master's degree in accounting. lmmediately after graduation, Jack began working with a large accounting firm in Portland, Oregon. He is now on his second audit engagement-a company called Northwest Steel Producers. Working day-to-day with Jack on the audit are two other staff auditors, Han Choi and Laura Mills, along with the senior auditor, Charles Peters. Han and Laura are both second-year staff accountants and are anticipating a promotion to senior in the next year. Charles Peters has been with the firm for about five years and has been a senior-Ievel auditor for almost three years. Following this busy season, the partners and managers will decide which seniors to promote to manager. 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 likely be asked to transfer to other offices within the firm that need new managers or be "counseled out" of the firm. Charles has done a reasonably good job in the audits he has been in charge of) yet he feels he is "on the bubble" as far as the promotion in Portland goes. He has recently received a few performance evaluations that have criticized him for letting his jobs get "out of control" (Le.) 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. Charles and his wife are both 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. With a final click on his laptop, Jack finished his audit work on Northwest's large st cash account. it was 5:45 p.m. on a Friday evening, and Jack was looking forward to a much-needed day off to spend some time with his wife, Katherine, who had ademanding 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" and find a workable way forward. It seemed there had been precious little time for any serious discussion these past few weeks. Jack started saving files so he could shut down his computer when the door of the small conference room he was using as an office opened a crack. Brenes briefcase partially blocked the dOAL "Door's open," Jack called out. "Just push a little harder." The door opened wider and Han Choi poked his head in. By the expressian on Han's face, Jack had a feeling the news was not going to be good. "Hey Han, what's up?" asked Jack, trying to be upbeat. Jack slowly

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