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April 2015
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June 2015

May 2015

The Ethics of a Government-Selection and Auditor Fee-Payment System

How much are we willing to pay to ensure auditor independence? A perpetual ethical problem for auditors is the conflict of interests that exists with a client and client management who are responsible for selecting the auditor, paying the audit fee, and making decisions about auditor retention. Can we reasonably... Read more →

Should it Matter that Religious Affiliation and Practices are in Decline in the U.S.?

Can Ethics be taught without reference to Religious Beliefs? Perhaps you have heard that a recent study released by the Pew Research Center found that the U.S. has become significantly less Christian in recent years as the share of American adults who espouse no systematic religious belief increased sharply. For... Read more →

Has the Sarbanes-Oxley Act let to a Reduction in Financial Statement Restatements?

Ethics not Compliance Motivates Accurate and Reliable Financial Reporting One goal of the Sarbanes-Oxley Act is to reduce the number of restatements of corporate financial reports, especially those that result from materially misleading financial statements. The question is, some five years later, whether the Act has accomplished its goals. Recent... Read more →

TAKING BACK THE CLASSROOM: Does a professor have a right to fail an entire class?

Texas A&M Professor’s Message to his Students: "I'm as mad as hell, and I'm not going to take this anymore!" Is he a hero or a villain? You make the call. Last week it was disclosed that Irwin Horowitz, an instructional associate professor in the department of maritime administration at... Read more →