There is a difference between knowing what to do and doing it! I recently became aware of an ethical dilemma of an accounting professional who was torn between doing the right thing and giving in to pressures to act otherwise. This is an interesting case because it illustrates the challenges... Read more →

CIA Disciplines 15 Officers in Harassment Cases Last week I read that the CIA had disciplined 15 officers for committing sexual, racial or other types of harassment in 2013. This despite a zero tolerance in harassment cases. The dismissed officers included a supervisor who was removed from the job after... Read more →

Developing an Effective Anti-Fraud Program Fraud in business continues to be a problem for global companies. The 2014 Report to the Nations on Occupational Fraud issued by the Association of Certified Fraud Examiners (ACFE) indicates that organizations around the world lose an estimated 5 percent of their annual revenues to... Read more →

What are the Ethical Issues Underlying Executive Compensation? Last week the Wall Street Journal reported that CEO pay is rising moderately and awards are increasingly tied to future financial performance. But that doesn't apply to everybody. The Wall Street Journal's annual compensation survey found that, for all the debate around... Read more →