Workplace behavior

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 information that can create risks […]

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Boeing: Putting Profits Ahead of Safety

How Corporate Culture Drove Decision-Making The story of Boeing is it placed profits ahead of safety and the result has been a series of crashes/mechanical problems that have led to inspections by the National Transportation Safety Board (NTSB) and litigation by the Securities and Exchange Commission (SEC). In this blog I will address the culture

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The Story of FTX and Sam Bankman-Fried

An Example of Hubris, Incompetence, and Greed I always tell my students that the best way to learn about ethics, or the lack thereof, is through a case study. What follows is a mini-case study of the FTX fraud. Last week Sam Bankman-Fried was found guilty of misappropriating and embezzling billions of dollars of his

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Senior Rights and Protections in the Workplace

Dealing with Age Discrimination We are facing economically turbulent times, which may include layoffs and companies downsizing. Unfortunately, older workers often bear the brunt of these cutbacks because employers use the opportunity to get rid of older workers who sometimes command the highest salaries or prevent the business from projecting a “younger” image. I have

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How to Combat Bullying Behavior Part II

Harmful Effects of Bullying: A Perspective on Protected Groups Last Tuesday, I blogged about how to combat bullying, the first of a two-part blog on this important issue affecting society. In today’s blog, I look at bullying against various groups of people, including tweens, students with disabilities, students of color, and students who identify as

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Do “Modernized” Independence Rule Changes Protect Investor Interests?

Objectivity and Impartiality Replace the Strict Application of Independence Rules In June 2021, the Securities and Exchange Commission (SEC) made amendments effective for certain rules regarding auditor independence requirements (known as Rule 2-01 of Regulation S-X). The intention behind these amendments is to modernize the SEC’s rules governing auditor independence and more effectively focus the

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