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 »
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 »
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 »
Outstanding Educators Are Recipients of the Excellence in Accounting Ethics Education Award The Public Interest, Ethics and Sustainability Section of the American Accounting Association has selected three academics for its 2026 Award, “Excellence in Accounting Ethics Education” including Scott C. Jackson from the University of Nevada, Las Vegas, Paul E. Ordyna, from the University of
Excellence in Accounting Ethics Education Award for 2026 Read More »
Feedspot Selects “Ethics Sage” as one of the Top 90 Blogs in 2026. I am delighted to report that my “Ethics Sage” blog was selected as the 41st best of 90-named blogs on philosophy. I have been fortunate to be so named for many years and am grateful to Feedspot for the recognition. My blogs
Ethics Sage One of the Best Blogs on Philosophy Read More »
If so, What Should be the Goals of Teaching Ethics? I have blogged before about the importance of teaching ethics to youngsters and college students. There are so many activities that occur in our lives that challenge us to distinguish between ‘right’ and ‘wrong.’ We need a framework to deal with such situations. In that
Can Ethics be Taught? Read More »
Why Bosses Are Unimpressed with Gen Z College Graduates I have previously blogged about why Gen Z employees are being fired early in their tenure. It can be summed up in two words: “work ethic.” The younger generation seems to have less of a motivation to be the best they can be. According to a
Gen Z Employees May Not Be Suited to Workplace Expectations Read More »