Critical Thinking



With the move toward a more principles-based financial reporting framework and increased emphasis on fair value measurement, the ability to consistently make high-quality professional judgments and apply critical thinking skills is increasingly important. Equally important, however, is the ability to do so while acting with a commitment to ethics and integrity.

KPMG is pleased to offer all educators access to course materials that have been developed for classroom use. These materials can be downloaded and duplicated for non-commercial, university educational purposes only. Using these materials for any other purpose, including but not limited to consulting practices, is strictly prohibited. KPMG recognizes and supports the doctrine of "fair use" as set forth in Section 107 of the U.S. copyright law when materials accessed through the KPMG University Connection are reproduced for educational purposes.

ESG Impacts and Sustainable Development Goals (SDG's)

Dr. Barbara Porco and Prof. Kelly Ulto

The ESG Impacts and the Sustainable Development Goals (SDG’s) toolkit presents a case study on the environmental, social... Read More >
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ESG Externalities and True Value

Barbara M. Porco, PhD, CPA, Fordham University and Kelly A. Ulto, MBA, CPA, Fordham University

ESG Externalities and True Value is a case study of the ESG challenges faced by an international beverage company... Read More >
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Ethical Compass Toolkit: Case Studies

Barbara Porco, Ph.D., CPA, Fordham University

This module presents 9 ethical dilemmas designed to help students recognize ethical issues. This module includes a... Read More >
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