Leigh Ann Walker graduated from a major state university with a bachelor's degree in accounting.1 During her college career, Walker earned a 3.9 grade point average and participated in several extracurricular activities, including three student business organizations. Her closest friends often teased her about the busy schedule she maintained and the fact that she was, at times, a little too "intense." During her final year of college, Walker interviewed with several public accounting firms and large corporations and received six job offers. After considering those offers, she decided to accept an entry-level position on the auditing staff of a major international accounting firm. Walker was not sure whether she wanted to pursue a partnership position with her new employer. But she believed that the training programs the firm provided and the breadth of experience she would receive from a wide array of client assignments would get her career off to a fast start.
Walker's "start date" was June 4, exactly one month following her graduation date.
She spent the first two weeks on her new job at her firm's regional audit staff training school. On returning to her local office in mid-June, she was assigned to work on the audit of Saint Andrew's Hospital, a large sectarian hospital with a June 30 fiscal year-end. Walker's immediate superior on the Saint Andrew's engagement was Jackie Vaughn, a third-year senior. On her first day on the Saint Andrew's audit, Walker learned that she would audit the hospital's cash accounts and assist with accounts receivable. Walker was excited about her first client assignment and pleased that she would be working for Vaughn. Vaughn had a reputation as a demanding supervisor who typically brought her engagements in under budget. She was also known for having an excellent rapport with her clients, a thorough knowledge of technical standards, and for being fair and straightforward with her subordinates.
Like many newly hired staff auditors, Walker was apprehensive about her new job.
She understood the purpose of independent audits and was familiar with the work performed by auditors but doubted that one auditing course and a two-week stafftraining seminar had adequately prepared her for her new work role. After being assigned to work under Vaughn's supervision, Walker was relieved. She sensed that although Vaughn was demanding, the senior would be patient and understanding with a new staff auditor. More importantly, she believed that she could learn a great deal from working closely with Vaughn. Walker resolved that she would work hard to impress Vaughn and had hopes that the senior would mentor her through the first few years of her career.
Early in Walker's second week on the Saint Andrew's engagement, Jackie Vaughn casually asked her over lunch one day whether she had taken the CPA examination in May. After a brief pause, Walker replied that she had not but planned to study intensively for the exam over the following five months and then take it in November.²

Questions
1. In your opinion, did Vaughn overreact to Walker’s admission that she had been untruthful regarding the CPA exam? If so, how would you have dealt with the situation if you had been in Vaughn’s position? How would you have dealt with the situation if you had been in Roberts’ position?
2. Vaughn obviously questioned Walker’s personal integrity. Is it possible that one can fulfill the responsibilities of a professional role while lacking personal integrity? Why or why not?