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September 2023

Does Private Equity Ownership of CPA Firms Violate Audit Independence

Independence Standards at Risk Perhaps you are aware that private equity firms have started to acquire a controlling interest in accounting firms, which these days are better referred to as “professional services” firms. The first such acquisition was in August 2022, when Tower Capital Partners purchased the stock of Eisner... Read more →


Ethics & AI: Unanswered Questions

Ethics in the Age of AI: Addressing Moral Challenges in the Era of Automation I have previously blogged about the problem of creating an ethical framework and processes for AI. AI can improve human decision-making, but it has its limits. The possibility exists that bias in algorithms can create an... Read more →


Vivek Ramaswamy and Civics Education

Are Americans Ready to Become More Involved? Until recently, few Americans had heard of Vivek Ramaswamy, yet he is a candidate for the Republican nomination for President of the U.S. A wealthy millennial entrepreneur who has never run for political office, Ramaswamy was the target of a barrage of attacks... Read more →


Does ChatGPT Get it Right?

Matching Accomplishments to ChatGPT Responses: Not an Exact Science It's tempting to ask ChatGPT about your accomplishments as a professional. I did just that, first asking about my pseudonym-- "Ethics Sage,' and then about me professionally. The responses are below. ChatGPT does indicate that I am a blogger but provides... Read more →