Why Didn’t KPMG’s “Speak-Up” Culture Work? The recent scandal between KPMG and the Australian government centers around the firm’s solicitation of audit clients subsequent to receiving insider information about the bids from other firms to gain audit contracts. KPMG violated independence because of the conflict of interest emanating from ties of firm partners to board […]
KPMG-Australia Scandal: A Case of Decision Drift Read More »
What Can Be Done About Grade Inflation I have blogged before about the problem of grade inflation in colleges and universities and how it creates a distorted view about the academic achievement of students. How is an employer to know which one of two candidates is better than the other if one deserves an “honest”
Creating a ‘Fair’ System to Evaluate Academic Achievement in Colleges and Universities Read More »
Introduction The recent scandal between Big-Four firm KPMG and the Australian government centers around the firm’s solicitation of audit clients subsequent to receiving insider information about the bids from other firms to gain audit contracts. KPMG violated independence because of the conflict of interest emanating from ties of firm partners to board members at the
KPMG-Australia Scandal: A Cautionary Scandal Read More »
Why Students and Workers Fear the AI-Centered World Well, the commencement season has come and gone. What have we learned? It seems clear that there is some trepidation on the part of students who fear that AI-generated information will lead to a reduction in available jobs as machines do the work of student/workers. Commencement speakers
Consequences of Learning and Working in an AI-Driven Environment Read More »
Wherever You Go, There You Are I have previously blogged about the difference between morals and ethics. In this blog, I distinguished between how each achieves its purpose of guiding right behavior. While morals are concerned with principles of right and wrong in general, ethics are related to right and wrong conduct of an individual
Change is Omnipresent in Our Personal Lives Read More »
Public Interest, Ethics, and Sustainability Section of the American Accounting Association Sunday, August 2 in Las Vegas, NV Speakers Kathleen M. Hamm Kathleen M. Hamm was appointed a Board Member of the
30th Annual Ethics Research Symposium Read More »
How to Make Ethical Decisions Ethics and morals relate to “right” and “wrong” conduct. While they are sometimes used interchangeably, there are differences. While morals are concerned with principles of right and wrong in general, ethics are related to right and wrong conduct of an individual in a particular situation. Whereas morals are customs established
Are Morals and Ethics the Same? Read More »
The Human Element of Betting on Prediction Markets Prediction markets are booming in popularity and facing scrutiny amid reports of market manipulation and insider trading. In the U.S., most betting, be it on prediction markets or on sports apps, is on the outcomes of sporting events. Indeed, betting on sports accounts for between 85% and
Betting on Prediction Markets: A Cautionary Tale Read More »
Reflecting on My Career as an Accounting Professor, Educator and Researcher I have been reflecting on my past accomplishments and current views of the state of the accounting profession for a while now, a function of getting older I suppose. In this blog, I will share some of my experiences and thoughts during my lifetime
What I Have Learned from My Lifetime of Experiences in Accounting Read More »
Dignity vs Civility: Is there a Difference? The Dignity Index® is a tool designed to score how political and public language promotes dignity or expresses contempt. It was created to address the growing problem of divisive speech in politics and public discourse, aiming to make “dignity” a measurable standard in communication. Purpose and Philosophy The following
What Can the Dignity Index Do for You? Read More »