Saturday, August 2
1:00-1:15pm
Welcome: Dawn Massey, Symposium Coordinator
1:15-2:15pm Session 1:
General insights from Enron
Moderator: Janne Chung
Paper: Audit
opinions or lemons? Insights from Andersen and the
Enron Audit
Author(s)*: Pamela Roush, Linda Thorne
Discussant: Andy Felo
Paper: Have auditors
lost the moral right to conduct audits?
Author(s)*: Paul Dunn, Ian Adamson
Discussant: Robin Roberts
Paper: The
impact of the Enron mega-event on auditors' moral
reasoning
Author(s)*: Stephen Rau, James Weber
Discussant: S.M. Khalid Nainar
2:15-2:30pm Break
2:30-3:45pm Session 2:
Independence Considerations
Moderator: Patrick Kelly
Paper: The
effect of non-audit services on perceived auditor
independence
Author(s)*: John Thornton, Alan Reinstein, Cathy Miller
Discussant: Mary Beth Armstrong
Paper: Diversity
of auditor independent judgementts: the effect of
MR, justice beliefs and client management economic
bargaining power on independence
Author(s)*: Carolyn Windsor, Bent Warming-Rasmussen
Discussant: Joanne Jones
Paper:
Ethical principles vs. ethical rules: The effect
of code of conduct generality on audit independence
judgments
Author(s)*: David Gilbertson, Terri Herron
Discussant: Glenn VanWyhe
Paper: The
impact of the Sarbanes-Oxley Act on threats to auditor
independence
Author(s)*: Michael Shaub
Discussant: John Thornton
3:45-4:00pm
Break
4:00-5:00pm
Session 3: Considerations Associated with National
and Organizational Context
Moderator: Lois Mahoney
Paper: Does
national context matter in ethical decision making?:
An empirical test of integrative social contracts
theory
Author(s)*: Andrew Spicer, Thomas Dunfee, Wendy
Bailey
Discussant: Don Finn
Paper: Cross-cultural
examination of ethical sensitivity: An application
of the issue-contingent model
Author(s)*: Can Sigma-Mugan, Bonita Daly,
Dilek Onkal-Atay, Lerzan Kavut
Discussant: David Sharp
Paper: Factors influencing the standard of care
expected of auditors in Canada
Author(s)*: Janne Chung, Poonam Puri,
Linda Thorne
Discussant: Brendan O'Connell
5:00-7:00pm Reception/Forum
I
Paper: Institutional Ownership and Corporate Political Activity: Evidence
from the Insurance Industry
Author(s): Lois Mahoney, Robin Roberts, Donna Bobek
Paper: What would Arthur say? How the Andersen culture contributed to its
downfall
Author(s): Patrick Kelly, Christine Earley
Paper: The ethical attitudes of accounting students
Author(s): Fannie Malone
Paper: Enteron, Testosterone, and Wildcom
Author(s): Ehsan Feroz
Paper: Trust and the Audit Committee
Author(s): Paul Wayne
Sunday, August
3
7:30-9:15am
Breakfast/Forum II
Paper: The auditor-client relationship and auditor independence: insights
into the Arthur Andersen & Enron debacle
Author(s): Joanne Jones
Paper: A critical investigation of the regulatory/ethical structure of the
U.S. public accounting profession
Author(s): C. Richard Baker, Dwight Owsen, Jerry Kreuze
Paper: Radical skepticism vs. ethics
Author(s): Glenn VanWhye
Paper: Auditor values and professional judgment: a cross-cultural comparison
of the U.S. and Taiwan
Author(s): Chee Chow, Dawn W. Massey, Linda Thorne, Anne Wu
9:15-10:30am
Session 4a: Education considerations
Moderator: Michael Coyne
Paper: The effects of ethics educational interventions
in an undergraduate auditing course: Is there an
Enron effect?
Author(s): Christine Earley, Patrick Kelly
Discussant: Cyndie Jeffrey
Paper: Machiavellianism
and accounting: an analysis of ethical behavior
of U.S. undergraduate accounting students and accountants
Author(s): Kelly Richmond
Discussant: Fannie Malone
Paper: Ethics
education and the accounting curriculum: Can ethics
be taught?
Author(s): A. Julian, Karen Van Peursem
Discussant: Elizabeth Almer
9:15-10:30am
Session 4b: Whistleblowing
Moderator: Tara Shawver
Paper: An examination of the propensity to ""blow the whistle""
in the pre-post Enron era
Author(s)*: Mary B. Curtis, Steve Kaplan, Stacey Whitecotton
Discussant: John Rigsby
Paper: Honesty
is not necessarily the best policy: The impact of
revealing the accuracy of prior estimates
Author(s)*: Linda Thorne, Shanker Trivedi, Ping Zhang
Discussant: John Senetti
Paper: Threats followed by an amnesty period: characteristics of taxpayers
who respond to this compliance strategy
Author(s)*: Christina Ritsema, Deb Thomas, Tracy Manley
Discussant: Brigitte Muelhmann
Paper: Reward
systems, moral reasoning, and internal auditors'
whistle-blowing behavior
Author(s)*: Yin Xu, Douglas Ziegenfuss
Discussant: Patrick Kelly
10:30-10:45am
Break
10:45-11:45am
Session 5a: Aids and Impediments to Ethics
Moderator: Andy Felo
Paper: Gender
differences in ethical orientation and evaluation
by IPO accountants
Author(s)*: Tara Shawver, Patricia
Bancroft, John Sennetti
Discussant: Bob Wearing
Paper: Between
glass ceilings: Female non-executive directors in
U.K. quoted companies
Author(s)*: Carmen Li, Bob Wearing
Discussant: C. Richard Baker
Paper: Unethical
decision making with computer usage in a university
environment
Author(s)*: Bernadette Ruf, Stewart
Thomas
Discussant: Charles Bailey
10:45-11:45am
Session 5b: Where Have We Been/Where Are We Going?
Moderator: Linda Thorne
Paper: Comparing
auditors and sea pilots - what can we learn from
virtue ethics?
Author(s)*: Stig Westerdahl, Per Forsberg
Discussant: Carolyn Windsor
Paper: Historical
perspectives on commerce and Christianity
Author(s)*: Darlene Bay
Discussant: Mike Shaub
Paper: Misrepresentation
in an information asymmetry setting: Self-interest
and moral reasoning
Author(s)*: Brian Church, James Gaa,
S. M. Khalid Nainair, Mohamed Shehata
Discussant: Pamela Roush
11:45-noon
Wrap-up & Presentation of Best Paper Awards
Dawn
Massey, Symposium Coordinator
*Presenter's name appears in bold
