Kevin Lowe is depressed. He has been with the certified public accountant $($CPA$)$ firm Stooges LLP for only $3$ months. Yet, the partners in charge of the firmBo Chambers and his brother, Moehave asked Kevin for a sit$-$down. It goes as follows:Kevin, we asked to see you because your time reports indicate that it takes you $50\%$ longer to complete audit work than your predecessor, Moe said.Well, I am new and still learning on the job, replied Kevin.That's true, Bo responded, but you have to appreciate that we have fixed budgets for these audits. Every hour over the budgeted time costs us money. Although we can handle it in the short run, we will have to bill the clients whose audit you work on a larger fee in the future. We don't want to lose clients as a result.Are you asking me to cut down on the work I do$?$ Kevin asked.We would never compromise the quality of our audit work, Moe said. We're trying to figure out why it takes you so much longer than other staff members.At this point, Kevin started to perspire. He wiped his forehead, took a sip of water, and asked, Would it be better if I took some of the work home at night and on weekends, completed it$,$ but do not charge the firm or the client for my time?Bo and Moe were surprised by Kevin's openness. On one hand, they valued that trait in their employees. On the other hand, they could not answer with a yes. Moe looked at Bo and then turned to Kevin and said, It's up to you to decide how to increase your productivity on audits. As you know, this is an important element of performance evaluation.Kevin cringed. Was there handwriting on the wall in terms of his future with the firm?I understand what you're saying, Kevin said. I will do better in the futureI promise.Good, responded Bo and Moe. Let's meet $30$ days from now, and we'll discuss your progress on the matters that we've discussed today and your future with the firm.In an effort to deal with the problem, Kevin contacts Joyce, a friend and fellow employee, and asks whether she has faced similar problems. Joyce answers Yes and goes on to explain that she handles it by ghost$-$ticking. Kevin asks her to explain. Ghost$-$ticking is when we document audit procedures that have not been completed. Kevin, dumbfounded, wonders, What kind of a firm am I working for?Please answer the following questions:What pillar of character have the partners in charge violated?The use of ghost$-$ticking would violate what pillar of character?The concept of eating time has an impact on the development of future engagement time budgets. What pillar of character is compromised for the upcoming engagements?What pillar of character does Kevin Lowe exhibit by clocking his time accurately?What pillar of character is Kevin Lowe being asked to compromise?What is the cornerstone of accounting ethics?Kevin Lowe feels that the actions requested by the partners in charge are dishonest. Kevin is exhibiting what type of moral relativism?If Kevin works off the clock, then he will sacrifice family time and responsibilities. This is an example of what type of ethical reasoning?Kevin believes that the act of ghost$-$ticking is wrong due to his professional ethical standards. This is an example of what type of ethical reasoning?The partners in charge have asked Kevin to alter his time to meet time budgets. Meeting time budgets is a positive reflection on the partners. To justify their request, the partners in charge are using what type of ethical reasoning?According to the Institute of Management Accountants Code of Ethics, the partners in charge are violating what standard?In response to the partners in charge, what should Kevin do$?$ Provide an introuction and a conculsion paragraph.