9th Symposium on Ethics in Accounting
CPE Session #4 Held in Conjunction with the
Annual Meeting of the American Accounting Association
Orlando, Florida
Saturday, August 7, 2004
12:00-1:00 Registration
1:00-2:15 Ethical Issues in Practice (Session #1)
Moderator: Tara J. Shawver, King's College
Ethical Attitudes of Accountants: Recent Evidence from a Practitioners' Survey
Tisha L. N. Emerson, Baylor University
Stephen J. Conroy, University of West Florida
Charles W. Stanley, Baylor University
Ethical Reasoning and Equitable Relief
Gary Fleischman, University of Wyoming
Sean Valentine, University of Wyoming
Don Finn, University of Arkansas
Discussant: Andrew J. Felo, Penn State Great Valley
2:15-3:30 Cross-Cultural Considerations (Session #2)
Moderator: Charles Cullinan, Bryant College
Cross-Cultural Ethical Dilemmas: Canadian and Chinese Views About Questionable Accounting and Business Behaviors
Paul Dunn, Brock University
The Effects of Moral Development and Adverse Selection Conditions on Managers' Project Continuance Decisions: A Study in the Pacific-Rim Region
C. Janie Chang, San Jose State University
Sin-Hui Yen, Tamkang University (Taiwan)
Discussant: Dawn Massey, Fairfield University
3:30-3:45 Afternoon Break
3:45-5:00 The Ethics of Earnings Management (Session #3)
Moderator: Ted Skekel, University of Texas at San Antonio
The Effect of the Certification Requirement on Earnings Management
Mary L. Chai, The University of Macau
Misleading Disclosure? Managers' Use of Pro Forma Earnings
Gary Entwistle, University of Saskatchewan
Glenn Feltham, University of Saskatchewan
Chima Mbagwu, University of Saskatchewan
Discussant: José R. Hernández, PricewaterhouseCoopers / Vrije
Universiteit
5:00-5:20 Accounting Ethics Cases
JM Custom Wheels, Inc.
Joseph G. Donelan, University of West Florida
Edward A. Kaplan, Vizion Solutions, LLC
Professional Responsibilities Arising From a Financial Statement Review
Bonita A. Daly, University of Southern Maine
Mark Filler, Portland, Maine
5:20-5:30 Introduction to Forum Papers
5:30-7:30 Reception
Sunday, August 8, 2004
7:00-8:00 Breakfast and Forum Papers
Organizational Ethical Culture: A Significant Determinant of Ethical Behavior
Akwasi Ampofo, Nova Southeastern University
Bahaudin Mujtaba, Nova Southeastern University
Frank J. Cavico, Nova Southeastern University
Assessing Accounting Doctoral Programs by Their Graduates' Research Productivity in Ethics Journals
David F. Bean, Iona College
Richard A. Bernardi, Roger Williams University
Ethical Regulation and Financial Reporting
Mary Jane Lenard, University of North Carolina at Greensboro
Pervaiz Alam, Kent State University
Norman Meonske, Kent State University
Michael A. Pearson, Kent State University
Using Components of Accruals in the Detection of Earnings Management
Salma Ibrahim, University of Maryland
Disclosures of Codes of Ethics on Corporate Websites: A Pre-and-Post Sarbanes-Oxley Longitudinal Study
Richard A. Bernardi, Roger Williams University
Catherine C. LaCross, Roger Williams University
Male and Female Responses to Ethical Dilemmas: The Effects of Environmental Influences and Materiality
Roselie McDevitt, Fairfield University
Joan Van Hise, Fairfield University
Practitioners' Perceptions of the Incidence and Materiality of Potential Financial Statement Misrepresentation
Dawn W. Massey, Fairfield University
Barbara M. Porco, Fordham University
Joan Van Hise, Fairfield University
Improving Corporate Governance Systems: A Stakeholder Theory Approach
Steven M. Mintz, Claremont McKenna College
Strain and Differential Association: Insights from the Criminology Literature on Causes of Auditor Misconduct
Michele W. Ganon, Western Connecticut State University
James J. Donegan, Western Connecticut State University
The Additive Nature of Professional Ethics: A Paradigm
Russell Calk, New Mexico State University
Pamela S. Carr, Arkansas Tech University
8:00-9:20 Corporate Governance and Social Responsibility (Parallel Session #4A)
Moderator: Richard A. Bernardi, Roger Williams University
The Characteristics of Independence for Audit Committees in a Financially Stressed Industry: A Small Sample Study
Paula M. Cardwell, Elon University
Linda L. Poulson, Elon University
John Sennetti, Nova Southeastern University
Corporate Social Responsibility and Long Term Compensation: Evidence from Canada
Lois S. Mahoney, University of Central Florida
Linda Thorne, York University
An Empirical Analysis of the Relationship Between Board Oversight of Corporate Ethics Programs and Changes in Financial Reporting Quality
Andrew J. Felo, Penn State Great Valley
Discussant: John Thornton, Washington State University
8:00-9:20 Sarbanes-Oxley Impacts (Parallel Session #4B)
Moderator: Joan Van Hise, Fairfield University
Auditor Changes and Audit Satisfaction: Client Perceptions in the Sarbanes-Oxley Era of Legislative Restrictions and Involuntary Auditor Change
Brian E. Daugherty, University of Texas at San Antonio
Wayne A. Tervo, University of Texas at San Antonio
The Adoption of Sarbanes-Oxley Provisions by Nonprofit Organizations
Kelly A. Richmond, University of North Carolina at Greensboro
Pamela C. Smith, University of Texas at San Antonio
Renee Nevels, University of Texas at San Antonio
Discussant: Dwight Owsen, Long Island University
9:20-9:40 Morning Break
9:40-11:00 The Public Interest (Parallel Session, #5A)
Moderator: Dennis Bline, Bryant College
What Do We Mean by Accounting for the Public Interest?
C. Richard Baker, University of Massachusetts Dartmouth
Incorporating Natural Systems as Part of Accounting's Public Interest Responsibility
Darrell Brown, Portland State University
Jesse Dillard, Portland State University
R. Scott Marshall, Portland State University
Auditors as Gatekeepers for the Public Interest
Robin R. Radtke, University of Texas at San Antonio
Discussant: Jim Lampe, Texas Tech University
9:40-11:00 Ethics in the Classroom—Recognition, Reasoning, Civility (Parallel Session # 5B)
Moderator: Don Finn, University of Arkansas
Raising Students' Ethical Sensitivity Through the Value Relevance Approach
Michael P. Coyne, Bucknell University
Dawn W. Massey, Fairfield University
Jay C. Thibodeau, Bentley College
An Examination of Accounting Student Moral Development
Patrick Kelly, Providence College
Incivility in the Accounting Classroom--Perceptions of Faculty and Administrators
Bruce Elder, University of Nebraska at Kearney
Lloyd "Pat" Seaton, University of Nebraska at Kearney
Laurie Swinney, University of Nebraska at Kearney
Discussant: Steven Mintz, Claremont McKenna College
11:00-12:00 New Horizons (Session #6)
Moderator: Steve Loeb, University of Maryland
Beyond Good and Evil: The Postmodern Challenge to Ethical Thinking for the Accounting Profession
Timothy Fogarty, Case Western Reserve University
Rendering Accountability Invisible
Brian P. Shapiro, University of St. Thomas
Discussant: Cyndie Jeffrey, Iowa State University
12:00-1:00 Accounting Exemplar Luncheon
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