Do the Benefits Exceed the Costs? The use of marijuana has been increasing over the years as a result of additional states permitting it for medicinal purposes and, more recently, states are allowing it for recreational uses. As of 2024, 38 U.S. states have legalized the use of marijuana for... Read more →

Is it a Personnel Issue? Recently, a reporter from the Wall Street Journal, Mark Maurer, asked to interview me about the question: “Are companies picking a new finance chief after detecting a material weakness in their financial reporting controls, at least in part due to a shortage of skilled accounting... Read more →

Affirming Your Belief in Others From time to time, I read postings on Psychology Today that really resonate with me. I value their analyses on all issues related to emotional development, including kindness, empathy, caring and consideration. These are ethical values that make for a good person, one who knows... Read more →

PUBLIC INTEREST SECTION OF THE AMERICAN ACCOUNTING ETHICS INVITES YOU TO THE FOLLOWING EVENT MAKE YOUR PLANS TODAY TO ATTEND THE 28th ANNUAL ETHICS RESEARCH SYMPOSIUM Sunday, August 11, 2024 | 8:00 am - 5:00 pm Washington, DC The 28th Annual Ethics Research Symposium at the 2024 AAA Annual Meeting... Read more →

Protecting Yourself Against Elder Fraud Abuse I recently read several articles posted online about the rise in elder fraud and how federal government agencies are dealing with them. One stands out by Laurie Archbald-Pannone is an associate professor of medicine and geriatrics from the University of Virginia that was originally... Read more →

Causes, Effects and Solutions Anyone who has read my blog over the years knows I believe that the moral values of Americans are in decline. This is an important issue to discuss, especially in light of the debate between former President Trump and President Joe Biden tomorrow night. Should we... Read more →

Measuring Sustainability Performance I have previously blogged about the link between ESG reporting and sustainability. In this blog, I will briefly address the question of whether gathering and reporting ESG data really matters. ESG reporting provides a specific framework for evaluating and measuring a company’s sustainability performance. It assesses a... Read more →

The following is the program for the 28th Annual Ethics Symposium sponsored by the Public Interest Section of the American Accounting Association to be held on August 11, 2024, in Washington, D.C. You can register for the Symposium on the website of the American Accounting Association (https://aaahq.org/Meetings/2024/Annual-Meeting). Continuing Professional Education... Read more →

Do What We Say, Not What We Do No, it is not about washing your clothes in a responsible way. Ethics Washing refers to the practice of ethical window dressing. It is where an organization gives lip service to ethics to make it seem as though it acts responsibly but... Read more →

The Decline of Moral Values in Society I have blogged many times before about the decline of moral values in America. We are falling off a cliff in that regard. Let’s face it: We have lost our moral compass as a society and it’s likely to get worse before it... Read more →