Presentation Date: Sunday August 2, 2009
  Presentation Time: 8:00 am-4:30 pm

CPE Session 19

The 14th Annual Symposium on Ethics Research in Accounting

Sponsored By: Professionalism and Ethics Committee

Presented By:

John M. Thornton, Washington State University

Description: Theme: Exploring Ethics’ Impact on Accounting Practice and Theory.

Ethics is central to every important accounting debate. To move from “is” to “ought,” the profession relies on academe for theoretical and empirical research to inform a diverse cross-section of accounting issues, from accounting standard convergence to regulation to measurement to whistle-blowing.

The AAA’s Professionalism and Ethics Committee is charged, in part, “to encourage and support accounting ethics education and scholarship in universities, and more broadly to set a tone for instilling a greater sense of professionalism and ethical conduct in the practice and teaching of accounting.”

The Ethics Symposium brings academics and practitioners together to present and discuss leading research at the intersection of accounting and ethics.

Registered participants also receive admission to the Accounting Exemplar Luncheon, which annually recognizes outstanding contributions to accounting ethics. Past recipients include Cynthia Cooper and Arthur Levitt.

Field of Study: Behavioral Ethics
Program Level: Overview

Intended Audience: Academics, practitioners, and the public.

Format/Structure: Authors present their research, followed by discussant comments and questions from participants. Also, there will be panel sessions on current key topics (e.g., ethical issues surrounding accounting standard convergence).

Learning Objective: recognize the ethical nature of issues facing today's accounting profession, from regulation to standard setting, and understand the contributions of current accounting ethics research to education, practice and theory.

Prerequisites: none

Advanced Preparation Required: none

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