2024 Excellence in Accounting Ethics Education Award

Awarded by the Public Interest Section of the American Accounting Association The intent of the Excellence in Accounting Ethics Education 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 to an... Read more →


Have Americans Grown Too Soft?

Who Will Defend the U.S. in Case of War? A new poll from Echelon Insights shows the alarming result that 72% of American voters would not be willing to volunteer to fight for their country if the U.S. faced a major conflict. Twenty-one percent said they are willing to volunteer.... Read more →


Sanctions Imposed On Draymond Green Miss the Mark

What Message Does it Send? Under California Penal Code § 240 PC--California Assault Law-- an assault is the unlawful attempt, along with the present ability to cause violent injury to another person. Simple assault is a [standard] misdemeanor punishable by up to 6 months in jail and fines of up... Read more →


NCCA Collegiate Athlete Pay Proposal Needs to be Carefully Scrutinized

From NIL to Paying Athletes, to Making Them Employees. What’s Next? I recall the furor about paying college athletes for their efforts just a few years ago. Some said it was the end of amateurism in college sports, especially football. College amateur athletics used to be a moniker worth being... Read more →


Can America Ever Regain Its Civility?

Why We Have Lost Our Way as a Moral Society I've never seen the level of divisiveness in America as I have for the past decade. While I have blogged about the decline of civility in America before, nothing has changed, and it has gotten much worse, so I decided... Read more →


Considerations in Deciding Whether to Blow the Whistle

Is Whistleblowing a Moral Act? Whistleblowers can be seen as heroes, disloyal, or even selfish if, in the latter case, the motivation for blowing the whistle is to gain a financial award, as is available under the Commodities Future Trading Commission (CFTC), Federal False Claims Act, IRS, SEC and the... Read more →


The Story of FTX and Sam Bankman-Fried

An Example of Hubris, Incompetence, and Greed I always tell my students that the best way to learn about ethics, or the lack thereof, is through a case study. What follows is a mini-case study of the FTX fraud. Last week Sam Bankman-Fried was found guilty of misappropriating and embezzling... Read more →


Words of Caution for Educators Using ChatGPT

A Mixed Reaction From Students It is becoming clear that ChatGPT is not a fad and will continue to be used increasingly in colleges and universities. The use of ChatGPT and other AI in education can be met with resistance because its use can walk a fine line between questionable... Read more →


It’s Time for State Boards of Accountancy to Move to the 120/150 Educational Requirement for Licensing as a CPA

Tearing Down Barriers to Entry The most talked about issue in accounting education today is whether the 150-hour requirement to qualify for a CPA license that has existed for many years creates a barrier to entry that should be revisited. I have posted a blog on this topic before and... Read more →