Ann McEachron Is an Administrative Assistant at a Large International

question 24

Essay

Ann McEachron is an administrative assistant at a large international accounting firm.Her supervisor has asked her to destroy boxes of documents from an audit the firm conducted 2 years ago.The firm generally keeps records for 7 years,because of potential tax liability and issues,but it has destroyed documents earlier in cases in which the amount of paperwork becomes overwhelming.Ann wonders about the request,but complies with her supervisor's order.
​The company that was the subject of the audit is currently under criminal investigation and the partner in the accounting firm who conducted the audit is aware of that investigation.
​It is a federal crime to destroy documents that are involved in or could potentially be involved in either a civil or criminal investigation.Evaluate the criminal liability of Ann,her supervisor and the partner for the destruction of the documents.Would your answer be different if Ann had read in the newspaper about the criminal investigation of the company?

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Definitions:

Payoff Matrix

A grid or table that shows the potential outcomes of different strategies in a strategic or game-theoretical situation.

Extensive Form

A way of representing games that captures the order of players' moves, their choices at each point, and the outcomes resulting from each combination of choices.

Strategic Game

A situation in which players make decisions by taking into account the anticipated strategies and actions of competitors.

Corporate Coffee

Refers to coffee shops and chains that are corporately owned, often characterized by their widespread presence and uniform offerings.