company in the United States, became the largest bankruptcy in history due to
financial reporting irregularities and misstatements of nearly $7 billion.
WorldCom’s controller, director of general accounting, and
director of management reporting all pleaded guilty to financial reporting
fraud. These employees all stated that they were ordered by superiors to adjust
the records to artificially boost the company’s profits. Under protest, these
employees made the adjustments.
a. Should these employees be held responsible for their
actions, since they were “following orders”?
b. How should an employee respond to questionable or
unethical requests from superiors?
