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 →


What Should Be the Licensing Requirements for CPAs?

The Value of the 150-hour Requirement vs the Costs of Implementing It I have previously blogged about the problems facing the accounting profession because of the drawbacks of the 150-hour educational requirement. In his farewell tour, outgoing American Institute of Certified Public Accountants (AICPA) CEO Barry Melancon, claimed the extra... Read more →


Sustainability is at the Forefront of Changes in Business Education

Integrating ESG Into the Business/Accounting Curricula: Some Thoughts and Ideas I have previously blogged about whether ESG really matters. In this blog I look at the education needed in sustainability and ESG to prepare college business school students for the increased knowledge requirements in these areas. ESG captures mainly nonfinancial... 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 →