Steven Mintz

California Polytechnic State University | Cal Poly · Orfalea College of Business

The 150-hour credit barrier to entry to the accounting profession. Article can be accessed here: https://www.cpajournal.com/2023/11/27/rethinking-the-150-hour-requirement-for-cpa-licensure/

The effectiveness of the PCAOB in their role as regulators of the public accounting profession The article can be accessed here: https://www.cpajournal.com/2023/06/27/icymi-do-pcaob-audit-inspections-and-icfr-assessments-protect-the-public-interest/

This study investigates the impact of the Giving Voice to Values curriculum on student confidence and the likelihood they will act when presented with an ethical conflict. Students in Advanced Financial Accounting courses at two different universities completed cases that present ethical dilemmas in the workplace. In comparing pre- and post-test su...

This paper empirically assesses the efficacy of the Giving Voice to Values (GVV) curricular offering. GVV training purports to increase both a person’s confidence level in dealing with ethical issues and his or her likelihood to try to resolve and actually report an ethical issue when encountered. While the GVV curriculum has been piloted in nearly...

Giving Voice to Values " is a pedagogical method that shifts the focus away from traditional philosophical reasoning to an ethics education approach that emphasizes developing the capacity to express one's opinions in a way that positively influences others. GVV focuses not on the normative questions of 'what is the right thing to do?' but on the b...

The Dodd-Frank Financial Reform Act sets new whistleblowing standards for internal accountants and external auditors who fail to resolve differences internally with top management on financial reporting matters. Whistleblowers are eligible to receive a financial reward under Dodd-Frank if they "voluntarily" provide "original" information and meet o...

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regu...

The purpose of the case is to provide an opportunity for students to research Securities and Exchange Commission filings in the Waste Management fraud and apply their knowledge of ethics and professional responsibilities to assess whether Andersen met its ethical obligations under the AICPA Code of Professional Conduct. The Waste Management fraud w...

A variety of relationships can develop between accounting academics, academic units, and external sponsors that raise issues of ethical propriety. External donors may seek to influence academic decisions by applying pressure on recipients to gain favored treatment. We believe these types of situations are on the rise because of increased commercial...

The purpose of the case is to provide an opportunity for students to research Securities and Exchange Commission filings in the Waste Management fraud and apply their knowledge of ethics and professional responsibilities to assess whether Andersen met its ethical obligations under the AICPA Code of Professional Conduct. The Waste Management fraud w...

Accounting educators have a unique role in academe because students learn about codes of ethics that will guide their actions as professionals. We identify hypernorms related to internal auditing educators that reflect unethical behaviors believed to be universally unacceptable by that community. We then compare the results to a prior survey of acc...

This paper describes a video case discussion project based on the IMA's Statement of Ethical Professional Practice that was administered in a cost accounting class to assess the extent to which students were able to identify and discuss ethical issues raised by the facts of a case scenario. The case was developed by the IMA to advance the continuin...

This paper is a proposal to develop conceptual and practical frameworks for evolving corporations seeking to improve their managerial performance in complex environments with actionable strategies for dealing with social, environmental and corporate governance issues. These frameworks are coalesced by social contract theory that extends the traditi...

This paper questions the ethicality of commercial relationships between universities and external donors. By examining cases such as technology transfer and the outside funding of research interests, we identify possible conflicts of interest between the external provider of financial support and academic institutions. The reality today is that uni...

This chapter explores the link between virtue and representational faithfulness in making judgments in a principles-based environment. The motivation for the chapter is the impending adoption of International Financial Reporting Standards (IFRS) in the United States and its principles-based approach to accounting. Even in a rules-based system, ther...

Purpose The purpose of this paper is to assess the association between Chief Executive Officer (CEO) tenure, compensation, and firm's performance. Design/methodology/approach The paper compares the influence firms' performance on CEOs' cash and total compensation based on the length of tenure. It also examines pay–performance relationship for new...

This exploratory chapter provides a research framework based on corporate governance systems that identify six areas for future study using and framing questions to stimulate research. The framework is developed by using selected corporate governance elements identified by Goergen, Manjon, and Renneboog (2004, p. 2) and the Treadway Commission's de...

MicroStrategy, Inc. is a software company listed on NASDAQ. Since the company came out with an initial public offering (IPO) in June 1998, it has always been identified as a successful, growing company with positive net income. On March 20, 2000, the company announced that it would restate its financial statements for all years since its IPO. This...

This paper explains the use of reflective learning techniques to create and deliver a new ethics course. Students apply virtue-based reasoning with reflective thinking to resolve conflicts faced by accounting professionals. Teaching techniques include class discussion, minute papers, reflection journals, role playing, and case analysis. Students ex...

Teaching Modules are sets of cases, references, and other materials organized around a special theme. While a single case or reading can be illuminating, a set of materials can show you multiple points of view on an issue, the main debates around an issue, or how a case comes to life through supplementary articles from the business press. For facul...

This paper compares corporate governance principles in the U.S., UK, and Germany. The U.S. and UK represent shareholder models of ownership and control whereas in Germany a stakeholder approach to corporate governance provides greater input for creditors, employees and other groups affected by corporate decision making. Recent changes in the U.S. a...

Corporate governance systems develop as a result of cultural underpinnings, legal structures and different forms of financing business. This paper describes these factors in the US and UK, two examples of strong shareholder ownership patterns of financing, and Germany, a country with a tradition of strong creditor financing. Recommendations are mad...

In recent years there has been an increased interest in the application of Aristotelian virtue to business ethics. The objective of this paper is to describe the moral and intellectual virtues defined by Aristotle and the types of pedagogy that might be used to integrate virtue ethics into the business curriculum. Virtues are acquired human qualiti...

This study investigated the importance of covering a variety of topics in the introductory accounting course and developing specific skills for both accounting and nonaccounting majors. Questionnaires were sent to 662 faculty members who taught Intermediate I in 290 accounting departments during fall 1989. All topics except those related to the use...

The importance of the Pacific Rim nations to the United States has become increasingly well recognized by many, as well as the need to consider possible implications for our educational system. As a result, in 1986 a Commission was appointed by California State University to investigate ways to develop closer relations between the university and it...

Thesis--George Washington University. Abstract and vita inserted. Includes bibliographical references (leaves 312-334).