Accountability

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 →


Nominations Open for the Excellence in Accounting Ethics Education Award

PURPOSE OF THE AWARD 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 to an individual (or individuals) who has (have) developed and implemented an innovative technique/method... Read more →


Why Do Universities Lie About Program Information?

Examining the Ethical Issues I have previously blogged about doctored program information submitted by four prominent universities—Rutgers University, Temple University, Claremont McKenna College, and Iona College. The goal was to make their programs look better to university rating outlets such as U.S. News & World Report. Now, along comes a... Read more →


Teaching Ethics and AI in the Business School Curriculum

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,... Read more →


Are Grades Ethical? The Ethics Sage Replies

Ethics IS a Critical Thinking Skill I recently read an article in an online publication Cardinal Points, which is a weekly publication of Plattsburg State University. I was drawn to the piece because of its title: Are Grades Ethical? This is an important issue and one that deserves our attention,... Read more →


Why Parents Cheat to Get Their Kids into College

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... Read more →


Are Teacher Evaluations Useful?

The Good and the Bad I recently read a study by the Vanderbilt Center for Teaching that provides a useful perspective on the usefulness of teacher evaluations. Students have been evaluating teaching performance for many years so the time is right to reflect on the findings. As a professor emeritus... Read more →


Should We Expect Ethics Professors to be Ethical?

A Note About Moral Responsibility I have been wondering whether professors like myself, who are known as ethicists, behave any differently than non-ethicists. After all, if we do not then perhaps we’re not the experts in ethics that we pretend to be. If this is true, what might be the... Read more →


Does it Pay to Graduate From a Prestigious College?

A Cost-Benefit Analysis I recently read an article in the Harvard Business Review about a study of the relationship between the university rank and performance of graduates. The students came from 294 universities that ranked from Top 10 to about top 20,000 in the Webometrics global university rankings that rank... Read more →


Should college football go forward?

Weighing the Costs and Benefits We all know the risks to the health and safety of college football players if the season goes on in the midst of the coronavirus. But it’s more than just their physical health at stake. For some, cancelling the season, as has been done in... Read more →