LIBERTY UNIVERSITY SCHOOL OF BUSINESS
Case 7.4 Internet Infamy
Discussion Board Reply
Submitted to Professor James Shelton,
In partial fulfillment of the requirement for the completion of
ACCT 622: Advanced Auditing (B02)
By
Lubov Beliveau-Dubois
Case Summary:
Tiffany, you did a great job summarizing the case study pertaining to emails as a form of
communication in the business world, the different examples of emails and how some ruined
careers due to lack of privacy, while other emails caused liberation type feeling, and how once
these emails are out there, there is no undoing them. While emails became a thing in 2019, the
first electronic mail system was created in 197 by Ray Tomlinson, using CPYNET. Fun fact,
Queen Elizabeth was the first monarch to send an email in 1976. Bill Gates used emails to his
competitors and those emails were used by the U.S Department of Justice in antitrust lawsuits.
Young accountants and college kids, who sent emails as pranks or jokes, came to regret it later in
their careers. Anything put online, stays online forever! We have all sent emails or messages
that we wish we could undo or never write. Eph. 4: 29-32 says, “Let no corrupt communication
proceed out of your mouth, but that which is good to the use of edifying, that it may minister
grace unto the hearers. And grieve not the holy Spirit of God, whereby ye are sealed unto the day
of redemptions” (ESV, 2011). When communication online, whether it be via email or text
message, social media platforms or emails, there should be good intention for it. I grew up with
my mom telling me that if I had nothing nice or good to say, then I shouldn’t voice it or put it in
writing.
Communication is needed for everyday purposes, from relaying tasks to your kids to running a
business. We send emails on a regular basis; I know I send about 200 emails a day. That’s not
an inflated number. I wish I didn’t send that many emails a day. Our emails are not all simple
and straightforward, some are convoluted and complex to say the least. What we write and how
we write it makes a huge difference. What we put on paper, or via email, has huge impact on
others and we have to be mindful. In 2023, after the pandemic, an article came out about
effective email communication. In this email the author gives us 4 ways to effectively
communicate via email: 1-start with a purpose, 2- be clear, 3-fill in the blanks, and 4-review
before sending the email (Palmer Group, 2023).
Questions:
1: As noted in this case, email messages generally have a “low expectation of privacy.”
What does that phrase mean and what implications does it have for business professionals?
Tiffany, your answer is on point and straightforward. Emails are not private at all whatsoever.
In fact, it’s one of the least secure methods of communication. Emails are stored at multiple
locations such as sender’s computer, internet service provider’s server, on the receiver’s
computer. Employers monitor emails to make sure that employees are productive. Most
employers require new employees to sign an email policy contract that stipulates that email is
only to be used for business purposes and that the company reserves the right to monitor email
usage. Such a contract effectively eliminates the reasonable expectation of privacy when it
comes to electronic communications in a work environment. Businesses are at risk of security
breaches, both internally and externally, and are liable to workplace harassment claims. By
monitoring employee emails, employers can identify any incoming or outgoing emails that
contain spam, malware or phishing attempts, as well as any employees who might be
disseminating private company information to unauthorized parties. They can also search for
offensive language or problematic messages and take action against any harassment that might
be occurring, protecting both themselves and their employees in the process (Olia, 2023). The
phrase “low expectation of privacy” means exactly what it says, no privacy at all. In the work
place, employees should maintain high level of professionalism and decorum when sending
emails.
2: What ethical or professional standards should auditors consider when writing email
messages and when communicating on social media networks? What consequences may
auditors face if they violate those standards?
Great answer. AICPA Code of Professional Conduct is very much relevant to auditors and how
they communicate via email and via social media platforms. Integrity is to maintain and broaden
public confidence, members should perform all professional responsibilities with the highest
sense of integrity. (AICPA, 2014). Each case of violation should be handled on a case-by-case
scenario. Punishments or consequences can vary from fines, suspension of license, termination
of licenses and jail time if the email in question’s cause and effect was severe enough to cause
bodily injury, murder, crime, or national security. A company’s directors, officers and
employees are required to comply with the Company’s Code of Business Conduct and Ethics.
The purpose of the Company’s Code of Business Conduct and Ethics is to deter wrongdoing and
to promote, among other things, honest and ethical conduct and to ensure to the greatest possible
extent that the Company’s business is conducted in a consistently legal and ethical manner. The
Code of Business Conduct and Ethics is intended to cover the requirement of a Code of Ethics
for senior financial officers as provided by the SEC’s rules with respect to Section 406 of the
Sarbanes-Oxley Act (SEC).
3: The young lady identified as “Glory” in this case was less than enthused with the work
role and work environment of independent auditing. What measures should college
students take to reduce the likelihood of choosing a job or professional role that is
unsuitable for them?
This question hit home really hard for me. First and foremost, do not chose a profession because
mom and dad told you to do so. While parents have your best interest at heart, they do not know
the future or whether that is even the career path for you. For years, I was stuck following a
dream that was not mine, becoming a lawyer. Thak goodness, I never went to law school. I
chose to follow what I loved instead, numbers. I couldn’t stand liars and numbers do not lie. I
followed my passion and went into accounting instead. Not the dream career my parents had in
mind, but I am happy in my job and to some extent, satisfied with my choices. When we go to
college, we are all pressured to pick a major and follow along. Yet that is wrong. Roughly half
of college graduates end up in jobs where their degrees aren’t needed, and that underemployment
has lasting implications for workers’ earnings and career paths (Fuhrmans & Ellis, 2024). I think
that one way to fix this problem is to allow kids to work while in high school different jobs, and
let them chose what they want to do career-wise. Some jobs do not require college degrees,
while other jobs do. Kids need to figure out what they want to do for themselves and how they
want to contribute to society through their works. Some know at a young age while others need
more time. Picking a career because of our parents’ pressure is not the right way to go into
adulthood.
4: Place yourself in Glory’s position. How would you have communicated your decision to
resign?
Tifanny, your answer to this question was perfect. I couldn’t have said it better. Glory should
have spoken to her managers about her lack of happiness in the job. She could have done a two
week notice and resigned without bashing the entire auditing profession or her colleagues. Had
Glory spoken to her supervisors about her lack of interest in auditing, maybe if she was a
valuable asset to the organization, they could have found a new position for her within the
organization. Glory made a bad name for herself and ruined her reputation. She didn’t just ruin
her reputation in her current work but also in the future as her email made its way across the
network called the internet. No one will want to hire her going forward. Eph 3:31 says, “Let all
bitterness, wrath, anger, clamor, and evil speaking be put away from you, with all malice.” This
directly applies to Glory. She had nothing good to say so she should have resigned and kept her
evil words to herself. James 3:6 says, “If we hear evil speaking, slander or gossip, we should
put a stop to it, and not listen or participate.” This applies to everyone who resent the email from
one person to another.
References:
AICPA. (2014). AICPA Code of Professional Conduct. Retrieved June 16,
2019,fromhttps://pub.aicpa.org/codeofconduct/ethicsresources/et-cod.pdf
English Standard Bible.I(2016). https://esv.literalword.com/ (Original work published 2001)
Fuhrmans, V., & Ellis, L. (2024, February 22). More than half of college graduates are working
in jobs that don’t require degrees. CBS News. https://www.cbsnews.com/news/college-
grads-jobs-underemployed/
Olia, A. (2023, January 11). Email privacy laws and expectations explained. Intradyn.
https://www.intradyn.com/email-privacy-laws/
Palmer Group. (2023, February 15). 4 ways to effectively communicate via email. 4 Ways to
Effectively Communicate Via Email.
https://www.thepalmergroup.com/resources/blog/four-ways-to-effectively-communicate-
via-email
SEC.gov. (2023). Code of business conduct and ethics. https://www.sec.gov
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