Costs and Benefits of Adding 30-units to Accounting Students' Requirements for Licensure as a CPA One of the most talked about issues in accounting right now is whether the 150-hour requirement to qualify for licensing as a CPA creates a barrier to entry for many accounting students that should be... Read more →

Don’t Blame Covid for the Decline in Math and Reading Scores Perhaps you have heard that Math and Reading scores for 9-year-olds in the U.S. fell between 2020 and 2022 by a level not seen in decades, a troubling sign of the state of American education two years after the... Read more →

Cheating on Internal Training and Ethics Exams Is a Wake-Up Call for the Accounting Profession By Michael K. Shaub, June 29th, 2022 The following is a a very thoughtful blog published by my friend and colleague, Mike Shaub. Mike addresses the recent scandals where three of the four Big Four... Read more →

Problems Persist Even Though Colleges Claim to Be Sensitized to the Issues Sexual assaults on college campuses persist and create problems that has been dealt with in varying degrees of success. It seems the problem is two-fold: (1) an environment on campus that does not treat sexual assessment and rape... Read more →

What’s Fair? Moral hazard refers to a situation that arises when an individual has the chance to take advantage of a financial arrangement or situation, knowing that all the risks and consequences will fall on another party. In a sense, it allows one party to take advantage of another. Moral... Read more →

Excellence in Accounting Ethics Education Award Announced by the Public Interest Section of the American Accounting Association The intent of this award is to recognize new pedagogy for teaching ethics to accounting students. A monetary award of $1,000 and a plaque will be presented at the annual Ethics Symposium, sponsored... Read more →

Harmful Effects of Bullying: A Perspective on Protected Groups Last Tuesday I blogged about how to combat bullying, the first of a two-part blog on this important issue affecting society. In today's blog I look at bullying against various groups of people including tweens, students with disabilities, students of color,... Read more →

Student Depression and Even Suicide May Hang in the Balance I have previously blogged about various kinds of bullying including in-person, on social media, and in the workplace. Bullying can have significant negative effects on those bullied such as causing depression and even suicide. This is an important topic in... Read more →

Is Teaching About CRT Inherently Bad? I have previously blogged about Critical Race Theory (CRT). I've tried to take a balanced approach and explain not only why parents object to it being taught in schools and explaining what it holds as a theory, but have also discussed in a blog... Read more →

Resources On Ethics, Workplace Ethics, Wellness, and Emotional Intelligence The following is a list of resources I have identified that may be of interest to readers of my blogs. If your organization has resources that you believe may be suitable for posting on my "Ethics Resources" link, please send the... Read more →