Workplace behavior

Do “Modernized” Independence Rule Changes Protect Investor Interests?

Accounting Profession, Workplace behavior /

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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Is the PCAOB Protecting the Public Interest?

Accountability, Accounting Profession, Workplace behavior /

Examining the POGO Report and Other Matters It’s been twenty years since the Public Company Oversight Board (PCAOB) was created by the Sarbanes-Oxley Act of 2002 (SOX). This is a good time to evaluate the mandate given to the board, its work during that period, and whether it protects the public interest. One way to

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Has the Time Come to Implement a Program for College Athletes to Profit from Their Name, Image, and Likeness?

Sports Ethics, Workplace behavior /

Implications of the Supreme Court Decision After a long battle in the courts, the U.S. Supreme Court unanimously ruled that the NCAA rules that limit educational benefits for athletes are not reasonably necessary to distinguish between college and professional sports. Under current NCAA rules, athletes cannot be paid or profit from their name, image, or likeness. The

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Should College Athletes Be Able to Profit from the Use of Their Name, Image, and Likeness?

Sports Ethics, Workplace behavior /

Implications of the Supreme Court Decision After a long battle in the courts, the U.S. Supreme Court unanimously ruled that the NCAA rules that limit educational benefits for athletes are not reasonably necessary to distinguish between college and professional sports. Under current NCAA rules, athletes cannot be paid or profit from their name, image, or likeness. The

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Cancel Culture and Social Media

Cancel Culture, Political ethics, Social Media, Workplace behavior /

Denying Free Speech or an Expression of Capitalism? Yesterday, I looked at the history of cancel culture. In today’s blog, I examine how social media impacts the cancel culture. Social media posts reflect the historical movement from offline to online cancel culture, including bullying behavior. When we think of the cancel culture, what comes to

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We Have Diversity in Society and the Workplace but Not in Thought

Cancel Culture, DEI, Millennials & Gen Z, Workplace behavior /

Calling out the Cancel Culture I have previously blogged about the cancel culture and implications for free speech. The overall ethical question is: Is it right to target a person with whom you disagree, and use the Internet to express your outrage, get people fired, or push them out of certain circles? Canceling someone can lead

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