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Known as “The Ethics Sage” to many with a reputation as an expert in ethics, Dr. Steven Mintz is a Professor Emeritus from Cal Poly State University, San Luis Obispo. He received the Accounting Exemplar Award from the Public Interest Section of the American Accounting Association in 2015. Steve was also recognized by the Public Interest, Ethics and Sustainability Section of the AAA for his Distinguished Service. His blogs were recognized as one of the top 30 best in the ethics space. Steve shares insights into ethics in society through www.ethicssage.com. Steve was a recipient of the Carl Menconi Ethics Case Writing Competition in 2025 that is presented by The Association of Accountants and Financial Professionals in Business (IMA).

Recent Blogs
What is Ethical Intelligence in the Workplace?
Reviewing What Others Say About It I’ve always been attracted to the concepts of Emotional Intelligence and Ethical Intelligence. They are character traits that make for healthy relationships. However, I haven’t given them enough coverage in my blogs as it pertains to ethics in the workplace. According…
Are SPACs on the Way Out? New Regulations are on the Horizon
SEC Comes Down Hard on Marcum LLP On June 21, 2023, the PCAOB sanctioned Marcum LLP for violating PCAOB rules and quality control standards by failing to take sufficient steps to ensure that its system of quality control provided reasonable assurance that: (1)…
What is the Relationship Between Conscious Capitalism, Stakeholder Capitalism, and ESG?
Operationalizing CSR I have previously blogged about “Conscious Capitalism” and pointed out that it is a relatively new concept but a natural part of the evolution of what it means to be committed to corporate social responsibility (CSR). Corporations need to embrace conscious capitalism if…
Discrimination Against Seniors in the Workplace is a Growing Problem
Protecting Seniors’ Rights We are facing economically turbulent times, which may include layoffs and companies downsizing. Unfortunately, older workers often endure the most of these cutbacks because employers use the opportunity to get rid of older workers who sometimes command the highest salaries…
Clawback of Executive Compensation: Ethical Issues
Accountability for Restated Financial Statements On October 26, 2022, the SEC issued a final rule aimed at ensuring that executive officers do not receive “excess compensation” if the financial results on which previous awards of compensation were based are subsequently restated because of…
General Motors CEO Makes 362 Times the Median Employee
Executive Pay Packages Are Out of Whack General Motors CEO Mary Barra, the highest-paid chief executive among the Big Three, made nearly $29 million in 2022. Securities and Exchange Commission filings show that this is 362 times the median GM employee’s paycheck. Publicly…

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