Professional Obligations of Accountants to Clients You may have heard that Donald Trump and the Trump Organization’s accountant, Mazars USA, split up after Mazars sent a letter dated February 9, 2022, to the Trump Organization. The letter was included in a court filing and said that “the Statements of Financial Condition for Donald J. Trump […]
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Ethics, Accountability, and Risk Analysis Several months ago, a research paper that I had written was published in Strategic Finance. I read it over last night and decided to extract some of the material for today’s blog. AI is transforming the role of accounting and finance professionals in unprecedented ways, and knowledge of how AI
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Identifying the Legal and Ethical Issues of Sexual Harassment The following blog is by Emily Henry. For additional information about her please see the last paragraph of the blog. As more sexual harassment cases continue to be brought to light, this hopefully means that more people will feel safe to report instances of sexual misconduct
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Expanding the Horizons of Corporate Social Responsibility This guest blog was written by Charlie Fletcher. He can be reached at the email below. There should be no argument that diversity and inclusion must be an integral part of your business. At the most basic level, you have social, ethical, and legal responsibilities in this area.
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What Does Empathy Mean for the Workplace Culture and the Pandemic? Last week I blogged about empathy in my “Ethics Sage” blog. Today I address the issue of empathy in the workplace and characteristics of those who possess the moral trait of being empathetic towards another person. First, let’s look at the basic definition of
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Do the Ends Justify the Means? I recently read some of the results of a survey taken by Intelligent.com that addresses why parents cheat to get their kids accepted into college. The purpose of this blog is to share those results and give my own opinion. Intelligent.com is an online magazine centered around a lifelong
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Relationship to the “Cancel Culture” I was glancing through LinkedIn posts and found one by Tanya Finnie about the Speak Up Culture. Having blogged many times before about the cancel culture, I was intrigued to find out more about the speak up culture and its relationship to cancel culture. “Speak up culture” refers to a
What is the “Speak Up Culture” in the Workplace? Read More »
Defective Audits Are Not Being Adequately Dealt With The SEC removed William Duhnke as chairman of the Public Company Accounting Oversight Board (PCAOB), the U.S. audit watchdog, on June 4, 2021. This raises serious questions about the relevance of the PCAOB today and whether it has been operating as intended. In other words, is it
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Giving Voice to Values The benefits of the Giving Voice to Values approach to ethical decision-making are that it involves students directly by providing them with the tools to speak out against improper behavior. Rather than a focus on ethical analysis in a sterile way, the GVV curriculum focuses on ethical implementation and asks the
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Academic Freedom Under Attack When we think of the cancel culture, what comes to mind right away is how social media is used to call someone out for their words or actions as offensive to a group. Those offended go on social media and start a firestorm of criticism against the offending party. Before you
Cancel Culture in Higher Education Read More »