Cheating During the Pandemic: An Ethical Dilemma in Academia

Do the Ends Justify the Means? It’s no surprise to me that many college students are finding ways to cheat during online testing in our COVID-19 environment. According to a survey by Wiley, 93 percent of instructors think students are more likely to cheat online than in person. One-third said... Read more →


The Role of Collectives in NIL Agreements

Are Collegiate Athletes Interests Being Well-Served? I have previously blogged about the expansion of “name, image, and licensing” (NIL) opportunities for collegiate athletes. This has spawned so-called collectives. NIL collectives are independent organizations that fundraise money for various universities and give it to attending college athletes in the form of... Read more →


What Students Need to Know About ESG

Challenges and Opportunities for Disclosure I have already blogged about the importance of gathering and disclosing ESG data (environment, social and governance) and how it affects operational and investment decisions. In this blog, I repeat some of the most salient facts and suggest that ESG should be taught to students.... Read more →


Has the 150-Hour Requirement to be a Licensed CPA Outlived its Usefulness?

Barriers to Entry as a CPA The time is right for the accounting profession to rethink the pathways to licensure as a CPA. A growing number of critics have argued that the 150-credit hour education requirement can no longer be sustained because of pipeline problems that have led to a... Read more →


Excellence in Accounting Ethics Education Award 2024

Awarded by the Public Interest Section of the American Accounting Association The intent of the Excellence in Accounting Ethics Education 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 to an... Read more →