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Dawn Brolin

Human Connection Still Beats AI in Accounting Despite What the Headlines Say

Earmark Team · February 28, 2026 ·

Breaking news dominated a recent episode of The Accounting Podcast as hosts Blake Oliver and David Leary analyzed the Supreme Court’s landmark decision striking down Trump’s global tariffs. But the conversation quickly turned to what this means for accounting firms: a massive opportunity to help clients claim refunds on $133 billion in tariffs already paid.

The episode also digs into why taxpayers are losing trust in AI for tax preparation, how law firms are hiking rates to offset AI-reduced billable hours, and why human connection remains the profession’s secret weapon in an increasingly automated world.

A $133 Billion Opportunity Knocks

“The Supreme Court struck down Trump’s global tariffs in a six to three decision,” Blake announced at the start of the episode, barely containing his satisfaction at having predicted this outcome in previous episodes.

The court ruled that the International Emergency Economic Powers Act doesn’t authorize the president to set or modify tariffs, which are a form of taxation. Chief Justice Roberts, writing for the majority, emphasized that tariffs require clear statutory authorization from Congress, something the emergency powers act doesn’t provide.

But US businesses have already paid $133 billion in these now-invalidated tariffs. And while the court didn’t lay out a specific refund mechanism, those funds are potentially recoverable.

“I think there’s a big opportunity,” Blake said. “Smart accountants are going to jump on this.”

The opportunity mirrors the Employee Retention Credit (ERC) and Paycheck Protection Program (PPP) work that kept many firms busy during the pandemic. Firms will need to help clients identify affected entries, determine liquidation status, quantify refund amounts, and support administrative claims. If accountants charged even a small percentage fee for this service, Blake estimates it could generate “$1 billion to $10 billion in services revenue.”

David warned tariff refund mills will pop up just like ERC mills did, urging accountants to “beat them to the punch” by proactively reaching out to clients who import goods.

The situation remains fluid. Trump announced plans to impose new 10% tariffs under a different authority, using Section 122 of the Trade Act of 1974. But for now, accounting firms have a huge opportunity to deliver value to clients who’ve been paying these tariffs.

Why Taxpayers Are Backing Away from AI

While accountants scramble to understand tariff refunds, they’re also watching taxpayers lose faith in AI for tax preparation.

According to Invoice Home’s latest survey of 2,000 US tax filers, only 37% would consider using AI to file their taxes instead of hiring a professional. That’s actually down from 43% last year, despite all the AI hype.

“I think people are getting burned,” Blake observed. “The more you use AI, the more you recognize its failings.”

The generational breakdown shows younger taxpayers remain more open. Half of millennials and 46% of Gen Z would consider AI tax prep. But even they’re growing skeptical as they gain real experience with AI’s limitations.

Blake has a similarly nuanced relationship with AI. He described using ChatGPT to draft legal agreements with “flawless” results, completing in minutes what used to take hours. Yet he readily acknowledges that taxes are different. “Small errors can compound and create big problems.”

This declining trust should reassure tax professionals worried about being replaced. Taxpayers seem to understand intuitively that tax preparation requires expertise and accountability that algorithms can’t yet provide.

The $3,400-Per-Hour Question

Meanwhile, the legal profession is showing accountants the problem with simply jacking up rates when AI reduces billable hours.

Top partners at elite law firms now charge up to $3,400 per hour, with some niche specialties pushing $6,000. Partner rates jumped 16% last year among the 50 largest firms. Even junior associates can run clients $1,400 per hour.

“If there’s less work, there’s fewer billable hours, and they’ve got to make up the difference somehow,” David acknowledged.

But Blake sees disaster ahead. “Businesses are going to say, wait a minute, why am I paying $3,400 an hour for legal work that’s being done by AI?” He can now draft his own legal agreements using a $30-per-month ChatGPT subscription—work he previously would have paid lawyers to handle.

The absurdity peaked with news that KPMG Australia fined a senior partner $7,000 for using AI to complete an internal AI training exam. The same firm that’s publicly committed to spending $2 billion on AI globally.

“If you know how to use AI to cheat on the test, you’ve passed the AI test,” David pointed out. “Obviously, you have the skills to use the AI.”

The contradiction perfectly captures professional services’ confused relationship with artificial intelligence: desperately embracing it while simultaneously punishing those who use it too effectively.

The Power of Human Connection

The episode’s most compelling segment came from David’s interview with Dawn Brolin about the Accounting Cornerstone Foundation, which helps accountants attend their first professional conference.

The foundation raised about $45,000 last year and sent 11 people to conferences—each one potentially life-changing. But it’s not just about money. They help recipients overcome travel anxiety, select sessions, and find their tribe in the profession.

“We get on a Zoom with them,” Dawn explained. “We talk through their anxieties. We give them travel tips.”

One recipient has since become active on social media, attended more conferences, and regularly sends thank-you letters. His life changed because he met people who understood his challenges.

“AI will never replace human interaction,” Dawn emphasized. “It will never replace the human touch.”

This stands in sharp contrast to how many firms actually treat clients. David described his experience with his own accounting firm. “Subject line: ‘Reminder you have outstanding task.’ And then I open the email in a giant font that says ‘Outstanding Task to Complete.’ It’s a horrible experience. It creates anxiety.”

Compare that to Intuit’s new TurboTax campaign offering free Uber rides to their offices. They understand customer experience in a way many accounting firms don’t.

“Accounting firms focus on their internal processes too much and not the customer experience,” David argued.

Focus Time Is the Real Productivity Crisis

A Hubstaff study cited in the episode found that average workers only get two to three hours of true focus time daily without meetings, messages, or tool-switching.

The productivity struggles “weren’t about effort,” the study found. “It’s about constant disruption.”

Workers use an average of 18 apps each day. Hybrid teams report the least focus time (31%), while in-office teams get slightly more (45%). The differences are smaller than expected, suggesting the problem isn’t location; it’s how we work.

Even AI adoption isn’t helping. Despite 26% of firms now using generative AI daily (up from 3% three years ago), it hasn’t meaningfully changed how employees spend their time.

Looking Ahead

The paradoxes explored in this episode reveal a profession in transition. Taxpayers are losing trust in AI just as its capabilities advance. Law firms are raising rates to offset efficiency gains, creating an unsustainable value proposition. And the most transformative professional experiences still happen through human connection, not algorithms.

Here are the top three takeaways for accountants:

  1. Jump on the tariff refund opportunity before the mills do. This could be the next ERC-sized revenue opportunity for proactive firms.
  2. Don’t follow law firms down the path of inflating rates to maintain partner lifestyles. Clients with access to the same AI tools will eventually revolt.
  3. Invest in human connections and customer experience. Sometimes the most valuable service is simply helping someone find their professional community.

As Dawn reminded listeners, “There isn’t any competition in accounting” when professionals support each other. The same collaborative spirit should guide how the profession approaches AI—as a tool that enables more human connection, not a replacement for it.

Thriving firms use AI for efficiency while doubling down on relationships, advisory services, and the judgment that no algorithm can replicate. Listen to the full episode of The Accounting Podcast for complete coverage of these stories and more insights on navigating the AI-augmented future of accounting.

The Business Case for Leading with Heart in a Numbers-Driven World

Earmark Team · October 8, 2025 ·

Dawn Brolin’s accounting firm partners told her she was fat. They criticized her for wearing the same clothes repeatedly. And when she tore her meniscus at the gym, they made her drive herself to the hospital with explicit instructions to be at work the next morning.

This wasn’t a scene from a workplace horror story. This was real life for a CPA who would later become one of accounting’s most passionate advocates for empathetic leadership. In a recent episode of the She Counts podcast, Brolin opened up to hosts Nancy McClelland and Questian Telka about the raw experiences she shares in her new book, “The Elevation of Empathy,” revealing how toxic leadership nearly broke her, and ultimately shaped her understanding of what authentic leadership looks like.

What makes Brolin’s story particularly powerful is that she doesn’t just talk about being a victim of empathy-free leadership. She also admits to her own failures and how she learned to recover from them. Her journey shows embracing empathy as a strategic advantage, rather than hiding emotional intelligence to appear “tough enough,” creates stronger teams and better business outcomes.

Before we dive deeper, if this topic triggers any emotions or struggles you’re facing, there is help available. The Crisis Text Line offers confidential professional mental health assistance: just text HOME to 741741.

When Leadership Lacks Heart: The Partnership from Hell

Brolin’s partnership nightmare wasn’t just about bad bosses. It was a masterclass in how the absence of empathy destroys people and businesses from the inside out.

At the time, Brolin was one of three partners in the firm. She brought in most of the clients, and was working to support her young family as the primary breadwinner. She was genuinely excited about building something meaningful. Then reality hit.

“There was zero empathy in that firm,” Brolin recalls. “None whatsoever.”

Because Brolin wasn’t yet a CPA, her partners—both women—relegated her to answering phones and fetching lunch, despite her being the primary rainmaker. The real cruelty went deeper than professional dismissal. They systematically attacked her personally, criticizing her weight and mocking her clothing choices.

The gym incident is an image of empathy-free leadership: when Brolin tore her meniscus during a step aerobics class they’d all attended together, she found herself writhing in pain on the gym floor. Her partners’ response? Figure it out yourself.

“I somehow dragged myself down to the office, and now I need to get to the hospital,” Brolin remembers. “And they were like, ‘All right, well, you’re gonna have to drive yourself to the hospital and make sure you’re at work tomorrow morning.'”

With a torn meniscus.

This wasn’t leadership, it was systematic dehumanization. The partners were creating a culture where employees watched this treatment and learned that success meant crushing others. “I watched how they treated the employees,” Brolin explains. “It wasn’t just me.”

But Brolin made a crucial decision in that toxic environment. Instead of absorbing these behaviors as normal, she used the experience as a reverse blueprint. “I was never going to do that as an employer,” she realized.

When the Empathy Champion Falls Short: Brolin’s Coaching Confession

Here’s what makes Brolin’s story so honest and powerful: she advocates for empathy and admits when she’s failed at it herself.

As a softball coach known as “The Designated Motivator,” Brolin poured her soul into her players. She made it her mission to be inclusive, to make every kid feel appreciated and loved. Then three players transferred to another school.

“My empathy went out the window,” Brolin admits. “I was devastated that they left. I poured my soul into them, and I was like, ‘You’re leaving me.’”

Instead of considering why these kids might have needed to transfer, Brolin took it personally. She withdrew her care and support from them completely. “That was so wrong,” she reflects.

But here’s the beautiful part: Brolin recognized her mistake and fixed it. About a year later, she went to each of the three kids and apologized.

“I want you to know something. This is an epic fail on my part, not yours,” she told them. She gave them permission not to forgive her, making it clear the apology was about them, not about making herself feel better.

They forgave her. Now they text regularly.

“My point in saying that is, for those people who have been unempathetic to an individual, you can fix that,” Brolin explains. “You can go to a person, and admit you messed up.”

In short, empathy isn’t about being perfect. It’s about recognizing your failures, owning them, and doing better.

Empathy as Your Secret Business Weapon

The accounting profession has operated under a fundamental misunderstanding: that empathy equals weakness. Brolin’s experiences prove exactly the opposite.

“Empathy doesn’t mean you’re soft,” Brolin emphasizes. “As a matter of fact, I think it’s a superpower.”

The American Psychological Association defines empathy as understanding a person from their frame of reference rather than your own. This breaks down into two skills: cognitive empathy (logically understanding someone’s perspective) and emotional empathy (actually feeling what they feel).

In business terms, this translates to measurable advantages that accounting firms can’t ignore. The research is overwhelming: empathetic leaders drive stronger team performance, higher retention rates, sharper decision-making, increased innovation, and improved mental health across their organizations.

“When leaders have empathy, people gravitate to that leader more than they do to a leader who doesn’t have empathy,” Brolin explains.

Consider Brad Smith, former CEO of Intuit, who Brolin cites as one of her favorite leaders. At industry conferences, Smith would stop mid-stride when he saw familiar faces, remembering personal details about employees’ families and asking about their daughters’ college plans.

“That is a leader who has empathy, who cares about other people by his actions more than his words,” Brolin notes. “They don’t superficially care about you because it’s going to give them an advantage. They care about you because of you.”

Being appointed to a leadership position doesn’t automatically make someone a leader. True leadership requires the ability to connect with and understand the people you’re leading. When your employees trust that you see them as whole humans rather than just billable resources, they bring their full creative potential to work.

The Burden Women Carry (And Why Men Need to Step Up Too)

Women in accounting firms often carry the invisible emotional labor of our workplaces. According to a 2023 Deloitte report, 51% of women say they’re expected to manage team wellbeing, compared to only 27% of men.

Telka knows this intimately. “I think about things like birthday gifts for colleagues or cards that have to be signed or someone’s ill and they need to be sent flowers,” she explains. “It often fell on me, probably because I was the most empathetic. The men were never the ones who were driving those situations.”

McClelland captures this perfectly with her favorite greeting card: “The front of the card says, ‘Happy birthday, from us.’ Inside: ‘But I think you know who went out and bought the card and wrote it and addressed it—and who just put the stamp on it.’”

But Brolin believes many men in the industry are more empathetic than we realize. “They’re just not being intentional about it,” she says. Take Randy Crabtree, who wrote the foreword to Brolin’s book, or Mike Paine, who told Telka, “I really want to help women in the field. Help me understand what the problem is and tell me what I can do, then I’m here for it.”

“And that’s empathy,” McClelland points out. “That is empathy right there.”

Learning to Accept What You Give: The Hardest Lesson

For Brolin, one of the biggest challenges has been learning to accept empathy, not just give it.

“People think because I keep going, I don’t hurt,” Brolin shares. “Let me be very clear. I hurt, and I keep going.”

Women leaders often become so focused on caring for others that they struggle to let others care for them. When Kellie Parks called after reading Brolin’s vulnerable Mother’s Day post, Brolin’s instinct was to deflect and hang up quickly.

Instead, she made a conscious choice to receive Parks’ empathy. “I let myself listen to what Kellie had to say and gave some space in my soul.”

McClelland offered Brolin a reframe that many women leaders need to hear: “Would you want me to hide my pain to protect you?” When Brolin said of course not, McClelland continued, “It’s an honor to have you turn to me when you need help. So if you ask for help, you’re showing us the same respect.”

As McClelland puts it, the goal is “unconditional love, but conditional involvement”—staying open to authentic connection while maintaining boundaries about what treatment you’ll accept.

Practical Tools for Building Your Empathy Muscle

Brolin offers specific practices for developing empathy as a leadership skill:

  • Practice mindfulness to build awareness. When you talk to someone, be truly present in that conversation. This is especially challenging at conferences with distractions everywhere, but it’s worth the effort.
  • Ask questions without making assumptions. Go into conversations with a blank slate rather than preconceived notions about what someone will say. As Telka notes, “Most of the time if I don’t make assumptions, things turn out much more positively.”
  • Pay attention to nonverbal cues. What are people not saying out-loud that you should consider asking about?
  • Ask for feedback. Be vulnerable enough to say, “This scenario happened with this client. What could we have done differently? Was it something I should have done that I didn’t do?”

Remember, as Brolin’s softball story shows, empathy can be learned and relearned. You can unlearn behaviors that hurt others. Most people aren’t out to hurt others. They’ve just learned harmful patterns that they can change.

Your Empathy Is Revolutionary

Brolin’s journey from victim of empathy-free leadership to champion of emotional intelligence demonstrates that our profession’s future depends on leaders who understand that strength and compassion are partners in creating sustainable success.

Empathetic leadership drives measurable results through higher retention, stronger teams, sharper decision-making, and improved mental health. In an industry grappling with talent shortages and burnout, leaders who can authentically connect with their teams while driving results are essential for survival.

Women in accounting must reject false choices. You don’t have to choose between empathy and strength, between caring and competence. Your emotional intelligence is your competitive advantage.

As Audre Lorde reminds us, “Caring for others doesn’t make you weak. It makes you dangerous to systems built on indifference.”

Ready to hear Brolin’s complete journey and discover more tools for empathetic leadership? Listen to the full She Counts episode to learn how to turn your emotional intelligence into your greatest professional asset. The future of accounting depends on leaders brave enough to lead with both their heads and their hearts, and you’re uniquely positioned to show the way.

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