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I suspect any culture of fear giving rise to deception to be a consequence of the firm preordaining the billable hours demanded of the fee earner. I find such markers within a firm inherently dishonest and reflect badly on the partners and any profession that lauds such contrived self-fulfilling prophesy. You are inviting files that in essence are not unlike junk bonds, where presumably, so long as the form is satisfactory, the substance can be as hyped up and spun out as some clever pettifogger can get away with.