Should Whistleblowers Always Be Rewarded?
I’ve blogged many times before about whistleblowing including whether it is an ethical action. Some would say that whistleblowing is a...
Auditor Rotation: A Cost-Benefit Analysis
A new rule adopted by the U.S. Securities and Exchange Commission requires disclosure of the tenure of a public company’s external...
Artificial Intelligence: Questions About Efficacy and Ethics
Artificial intelligence (AI) broadly refers to technologies that make machines “smart.” AI continues the trend in advancement of...
KPMG-PCAOB Scandal Raises Questions About Oversight of the Accounting Profession
In an unprecedented event, on January 22, 2018 it was announced that a former Public Company Accounting Oversight Board (PCAOB) staffer,...
Regulating the Accounting Profession in the Public Interest
Government regulations, whistleblower protections, GAAP reporting standards, and internal control requirements are meaningless and not...
Ernst & Young Auditors Should Be Held Responsible for Fraud at Equifax
Who should be held responsible for the security breach at Equifax? Who should be punished for the breach that could have affected as many...
What Should Government Regulators Do to Equifax?
In my last blog I examined the bewildering action by the IRS to award a $7.25 million-dollar contract to Equifax to verify taxpayer...
The Ethics of Posting Financial Results on Social Media
SEC May Not Be Protecting the Public Interest A recent Conference Board study examines the use of social media by S&P 1500 Index...
Ethics Education Podcast with CPA Australia
Challenges of Teaching Ethics to Accounting Students I was recently interviewed by CPA Australia on my views as they pertain to the...
Accounting Ethics Textbook Teaches Ethical Decision Making and Values-based Action
Ethics Sage Publishes 4th Edition of Accounting Ethics Textbook Ethical Obligations and Decision Making in Accounting: Text and Cases was...