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Ethics of Big Data: Is That a Thing? Webinar


Feb. 15
9:30 - 11:30 a.m.

CPE Credits



PICPA Member: $79 | Nonmember: $104

 More Information

Course No.
This webinar is hosted by PICPA's partner, CPA Crossings, LLC. After registering, you will receive an email from with the log-in information.


How much “big data” should any enterprise be expected to absorb, monitor, analyze, and respond to? What happens, for example, when warning signs of possible product defects – or possible regulatory noncompliance issues – are "buried" in the flood of big data accessible by auto manufacturers, pharmaceutical companies, banks or similar data-infused enterprises? This workshop takes on this issue by exploring several real-world cases involving the ethics of data-awareness. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Learning Objectives:
  • Be apprised to the expansion of Big Data within major industries, including COVID-related healthcare.
  • Differentiate between unintentional data breaches, such as security breaches, and such avoidable breaches as violation as violation of privacy protections.
  • Gain an understanding of privacy protection based on a theory of trust as opposed to rules-based or content-based approaches.
  • Review the trust-related elements of accountants' professional ethics.
  • Consider real world cases that bring to light ethical considerations involving Big Data.


  • Introduction: Big Data is Getting Bigger
  • Ethical Implications of Big Data Getting Bigger
  • Ethics of Big Data: Three Theories
  • Trust Theory and the Duty to be Aware
  • Rules Theory and the Duty to Monitor
  • Cases


Albert Spalding

Dr. Albert Spalding is on the accounting faculty of the Mike Ilitch School of Business, where he teaches in the Master of Science in Accounting and MBA programs. “Bert” Spalding in an attorney-CPA and holds graduate degrees in business, law, psychology, philosophy and theology. He also holds the CFF (Certified in Financial Forensics) credential from the AICPA. His seminars and webinars

are known for their emphasis on real world cases involving accountants who are faced with ethical and technical conflicts and dilemmas. Professor Spalding has authored several books and dozens of articles on ethics as well as on tax, forensic, fiduciary and financial accounting topics.


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