Senior Rights and Protections in the Workplace

Dealing with Age Discrimination We are facing economically turbulent times, which may include layoffs and companies downsizing. Unfortunately, older workers often bear the brunt of these cutbacks because employers use the opportunity to get rid of older workers who sometimes command the highest salaries or prevent the business from projecting... Read more →


Can We Teach Someone to Be Ethical?

“Educating the mind without educating the heart is no education at all.” (Aristotle) Can we teach students to be ethical? This is something I’ve thought about a lot during my 30+ years teaching ethics at the university level. On the one hand, I know that I can teach it. I... Read more →


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 →


Are You a Happy Person?

Why Being Accountable for Your Actions Is So Important Several years ago, I authored a book about happiness and meaning in life titled Beyond Happiness and Meaning: Transforming Your Life Through Ethical Behavior. I’ve heard from many people who read it, liked it, and said they would rethink how they... Read more →


Dangers of Cyberbullying

Talk to Your Child About the Dangers of Social Networking The term “social network” is how we connect to other people using a platform that supports online communication, such as Facebook, Instagram, or Twitter. Video sharing services such as Snapchat and TikTok are popular among millennials and the Generation Zeers.... Read more →


21st Century Anti-Fraud Best Practices: What has Improved and What Still Needs to Change

OVERVIEW OF THE PANEL DISCUSSIONS: I am moderating a panel at the 2023 Ethics Symposium presented by the Public Interest Section of the American Accounting Association (AAA). The panelists are well-known observers of financial statement fraud and critics of audit failures. They will look back and forward to assess where... Read more →