Esteban Appleby, CPA, is an assistant to the controller of Summerfield Consulting Co. In his spare time, Esteban also prepares tax returns and performs general accounting services for clients. Frequently, Esteban performs these services after his normal working hours, using Summerfield Consulting Co.s computers and laser printers. Occasionally Estebans clients will call him at the office during regular working hours.

Research and analyze the ethical and legal issues involving the use of a company's assets by employees. Employees should know that the use of a company's assets is unethical, but many employees do it anyway. Why?

Does Esteban's position with the company and his use of the company phone and assets expose the company to potential liability? Why or why not?