The Alamo American Accounting Association 2002 Annual Meeting
August 14 - 17 Reinvigorating Accounting Scholarship in San Antonio

Seventh Annual Professionalism and Ethics Symposium
Preliminary Schedule

Note: Presenting Authors in Bold

Tuesday, August 13
1:00 to 1:30
Welcome from 2002 Symposium Chair
Richard A. Bernardi (Roger Williams University)

1:30 to 3:00
Session A
Moderator: Dennis M. Bline (Bryant College)

  1. Auditors' Complex Decision-Making: The Psychological Effect of Client Management, Economic Power on Auditors' Objectivity in an Independence Conflict by Carolyn A. Windsor (Griffith University)

    Discussant
    Michael K. Shaub (St. Mary's University)

  2. Do FASB's Extended Adoption Windows Provide Managers with a Sandbox in which They Can Play with Their Earnings? by Dawn W. Massey and Joan Van Hise (Fairfield University)

    Discussant
    Dennis M. Bline (Bryant College)

Session B
Moderator: John M. Thornton (Washington State University)

  1. Compliance with Title IX at Kinston State University: A Case Study on Cost Allocation and Ethical Decision Making by John Reisch and Larry R. Seese (East Carolina University)

    Discussant
    David F. Bean (Iona College)

  2. Managers' Moral Evaluation of Budgetary Slack Creation by Daniele Blanchette (University of Sherbroorke), Claude Pilote (University of Quebec) and Jean Cadieux (University of Sherbroorke)

    Discussant
    Andrew Felo

3:00 to 3:30
Coffee Break

3:30 to 5:00
Session C
Moderator: Pamela B. Roush (University of Central Florida)

  1. Construction of Management Knowledge: The Habitus of the Print Advertisement by Timothy J. Fogarty and Vaughan S. Radcliffe (Case Western Reserve Univ.)

    Discussant
    C. Richard Baker (Univ. of Massachusetts-Dartmouth)

  2. The Effect of Nonaudit Services on Auditor Independence: Evidence from the SEC's Independence Hearings by John M. Thornton (Washington State University)

    Discussant
    James P. Jennings (Saint Louis University)

Session D
Moderator: Linda Thorne (York University)

  1. The "Political" Content of the DIT and DIT2: Minimal for CPAs? by Charles D. Bailey (University of Central Florida), Thomas J. Phillips, Jr. (Louisiana Tech University) and Stephen B. Scofield (deceased) (Texas A&M University)

    Discussant
    Cynthia G. Jeffrey (Iowa State University)

  2. The Impact of Education on the Moral Reasoning Abilities of Auditing Students by Patrick Kelley, Ph.D. Student (Providence College) and Christine Earley (University of Connecticut)

    Discussant
    Susan P. Ravenscroft (Iowa State University    )

5:00
Reception and Research Forum
Award for the Best Overall Paper and the Best Paper by a Ph.D. Student, and meet our Ph.D. Student colleagues

  1. Measuring the Level of Commitment to a Professional Code of Ethics by Deborah Seifert, Ph.D. Student (Washington State University)

  2. The role of Managers' Ethical Conviction in an Achievement Context: Evidence from Non-Fraudulent Earnings Management Choices by Arianna Pinello, Ph.D. Student and Richard B. Dusenbury (Florida State University)

  3. Ethical Decisions in the Workplace: Should They be Governed by Personal Ethics or Company Codes of Ethics by Marshall K. Pitman and Robin R. Radtke (Univ. of Texas - San Antonio)

  4. Business Ethics and Use of Employer's Computer: A Case Study by Charles W. Stanley (Baylor University)

  5. Effects of Pressure From Superior and Gender Differences in Tax Compliance Decisions by Hema Rao (State University of New York at Oswego)

  6. Addressing Ethical Considerations in Downsizing Using Disclosures and Balanced Scorecards by Eleanor G. Henry (Southeast Missouri State Univ.) and James P. Jennings (University of St. Louis)

  7. Ethical Considerations of Environmental Disclosures: A Case Study of Kemira Oyj, Finland by Ashley W. Burrowes (Univ. of Wisconsin - La Crosse), Austin Adams (University of New England) and Adrian Sparkes (University of Glamorgan)

Wednesday, August 14
7:00
Welcome by 2002 Symposium Chair
Richard A. Bernardi (Roger Williams University)

7:00 to 8:00
Continental Breakfast and Research Forum Papers

  1. Moral Suasion, Anonymity, At-Home Decision-Making and Tax Compliance: A New Experimental Approach by Shanker Trivedi, Elizabeth Maynes (York University) and Bram C. Cadsby (University of Guelph)

  2. Accounting Students as Surrogates for Accounting Professionals: A Cautionary Note on Salience by David F. Bean and Jill M. D'Aquila (Iona College)

  3. Professionalism in Public Accounting: Function, Rank, and Firm Size by Edward J. Blocher (University of North Carolina) and P. Paul Lin (Wright State University)

  4. Gender Differences in Auditors' Attitudes Towards Lowballing: Implications for Future Practice by Presha E. Neidermeyer (Union College), Tracy L. Tuten (Longwood College) and Adolph A. Neidermeyer (West Virginia University)

  5. Auditors' Virtue and Professional Role Behaviors: The Development of a Measure of Auditors' Virtue and an Examination of Associated Outcomes by Theresa Libby Wilfrid (Laurier University) and Linda Thorne (York University)

  6. The Influence of Political Ideology on DIT Scores: Fact or Artifact? by David F. Bean (Iona College), Richard A. Bernardi (Roger Williams University) and Dawn W. Massey (Fairfield University)

8:00 to 8:15
Welcome by 2002 Symposium Chair
Richard Bernardi (Roger Williams University)

8:15 to 9:45
Session E
Moderator: Charles P. Cullinan (Bryant College)

  1. Corporate Social and Environmental Performance and Their Relation to Financial Performance and Institutional Ownership: Empirical Evidence on Canadian Firms by Lois S. Mahoney and Robin W. Roberts (University of Central Florida)

    Discussant
    Leonard J. Brooks (University of Toronto)

  2. Impact of Experience and Cognitive Moral Judgment Ability on Knowledge of Red Flags by Diane H. Roberts and John P. Koeplin (University of San Francisco)

    Discussant
    Charles P. Cullinan (Bryant College)

Session F
Moderator: Paul H. Williams (North Carolina State University)

  1. The Cult of Rationality: IBM and the Holocaust by Jesse F. Dillard (University of Central Florida)

    Discussant
    Linda V. Ruchala (Univ. of Nebraska - Lincoln)

  2. An Overview of Islamic Ethics for Possible Use in Accounting Courses by M. Athar Murtuza (Seton Hall University)

    Discussant
    Timothy J. Louwers (Louisiana State Univ.)

9:45 to 10:15
Coffee Break

10:15 to 11:45
Session G
Moderator: James Lampe (Texas Tech University)

  1. A Review and Synthesis of the Empirical Research on the Ethical Dimension of Accountants' Professional Judgment by Joanne Jones, Ph.D. Student (York University), Dawn W. Massey (Fairfield University) and Linda Thorne(York University)

    Discussant
    Sara A. Reiter (Binghamton Univ.)

  2. Public Accountants' Ethical Intentions and Behaviors: A Conceptual Framework Extending the Theory of Planned Behavior by Howard Buchan, Ph.D. Student (Binghamton University)

    Discussant
    Don W. Finn (Louisiana State Univ.)

Session H
Moderator: Adolph A. Neidermeyer (West Virginia University)

  1. An Examination of the Role of Ethics in Tax Compliance Decisions by Steven E. Kaplan (Arizona State University) and B. Charlene Henderson (University of Texas at Austin)

    Discussant
    Shanker TrivediYork University

  2. Auditor Independence and Audit Riskin the UK: A Reconceptualization by Stella Fearnley (University of Portsmouth), Vivien A. Beattie (University of Stirling), and Richard Brandt (University of Portsmouth)

    Discussant
    Presha E. Neidermeyer (Union College)

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