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 →

Noninterference in Other Cultures is a Message That Resonates Today I admit it. I am a Trekkie. Readers know I have committed my professional life to upholding traditional ethical values. This is one reason I love to watch various segments of Star Trek. We can't talk about the ethics of... Read more →

Why 40% of Workers Are Considering Quitting Their Jobs Soon? Have you heard about “The Great Resignation?” It is a term that describes the trend of the mass voluntary exit of employees from their employment obligations. The term was originally coined by Anthony Klotz, a management professor. Many believe that... Read more →

It’s Time for Employees to Share in Corporate Profits I am not a socialist. I do not believe that the wealth of the rich should automatically be shared with the less fortunate for the betterment of society. However, the gap between executive compensation and that of the average worker has... Read more →

Should Corporations Be Encouraged to Influence the Political Process? It's well known that corporations donate to politicians of their choice. This has been going on for many years. What's not so clear is whether the concept of "woke capitalism" is ratcheting up the support in a more tangible way that... Read more →

Exploring the Costs and Benefits of the New NCAA Rules I have previously blogged about whether college athletes should be paid for their services. They shed blood, sweat, and tears in their sports competition. Universities make millions from admissions fees to sporting events, sponsorships, deals with athletic companies like Nike,... Read more →

A Cult of Personality Blinded Others to Their Schemes Today's blog is long but comprehensively addresses two of the most interesting cases of how not to run a business. For educators, it could be the makings of a case study to use in the classroom. I recently watched a streaming... 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 →

Rules of the Road I first posted this piece on my "Workplace Ethics Advice" blog and received so many comments and inquiries that I decided to post on my "Ethics Sage" blog as well. The First Amendment of the U.S. Constitution protects us from the government interfering with our speech... Read more →

Objectivity and Impartiality Replaces the Strict Application of Independence Rules In June 2021, the Securities and Exchange Commission (SEC) made amendments effective for certain rules regarding auditor independence requirements (known as Rule 2-01 of Regulation S-X). The intention behind these amendments is to modernize the SEC’s rules governing auditor independence... Read more →