Number 9 on the Stuff Accountants Like website is "Throwing people under the bus."
This phrase comes up all the time in public accounting, and seems to come from a slightly desperate need to make sure everyone knows that what went wrong wasn't your fault. Of course, this conflicts a bit with the desire to be loyal to and friendly with your coworkers.
Typically, when something goes really wrong, it is ultimately the partner's responsibility. They didn't allow managers sufficient time to provide appropriate guidance and training to staff, for example. Before a final report or tax return goes out to a client, it is reviewed by managers and then partners. Most partners at our firm do seem to accept this responsibility.
What's interesting is when a partner plays the "throwing people under the bus" game too. I always wonder what makes them feel that they must toss all blame into someone else's lap - they already own part of the company! Rationally, the junior staff are much more at risk of punishment if they are blamed for a partner's mistakes than a partner is when they accept responsibility for a junior's mistakes.
Do you work in an office where people are always quick to play hot-potato with the blame when something goes wrong, no matter how small?