Ethics Program | American Accounting Association

22nd Annual Ethics Research Symposium

Sunday, August 7, 2017

8:00am–8:50am	Opening Plenary Behavioral Ethics - 1.0 CH Speaker: William W. Holder, University of Southern California
8:50am–9:05am	Refreshment Break
9:05am–10:20am	Concurrent Sessions Session 2.1: Incentives in Accounting Ethics Behavioral Ethics - 1.5 CH Moderator: John M. Thornton, Azusa Pacific University An Investigation into Public Accounting Firms' Use of Tangible Rewards Krista Fiolleau, University of Waterloo Carolyn MacTavish, Wilfrid Laurier University Giselle White, University of Waterloo Discussant: Charles Cullinan, Bryant University My Gift to You, Paid by Him: The Dark Side of Reciprocity in Hierarchical Organizations Jason Kuang, Georgia Institute of Technology Di Yang, Georgia Institute of Technology Discussant: Krista Fiolleau, University of Waterloo Doctors’ Beliefs and Actions When They Face the Accounting Logic of Performance: Are Compatible Medical, Organizational and Accounting Logics? Answers from the Accountingization of Physicians in a Portuguese Teaching Hospital Amélia Ferreira-da-Silva, CEPESE, Institute of Accounting and Administration of Porto Belén Fernandez-Feijoo, University of Vigo Susana Gago, Carlos III University of Madrid Discussant: Denise Juvenal, FIPECAFI and Pref. Cidade do Rio de Janeiro Session 2.2: Accounting Ethics Education Auditing - 1.5 CH Moderator: Tara Shawver, King’s College Auditor Turned Whistleblower: The "Taxing" Ethical Dilemma Faced by Antoine Deltour Michael C. Knapp, The University of Oklahom a Kaimee K. Tankersley, The University of Oklahoma Discussant: Glenn Skrubbeltrang, Brock University Ethics Accounting Education: A Case Study Based on Cross-Cultural Perspectives Zeynep Can Ozer, California State University, Fullerton Bachman P. Fulmer, The University of Tampa Sarah M. Fulmer, The University of Tampa Discussant: Danny Lanier, Elon University Heartland Payment Systems: Cybersecurity Impact on Audits and Financial Statement Contingencies Matthew Reidenbach, Pace University Ping Wang, Pace University Discussant: Danny Lanier, Elon University Session 2.3: Monitoring Ethical Behavior Regulatory Ethics - 1.5 CH Moderator: Chaun-San Wang, National Taiwan University Monitoring the Accounting Profession under the AICPA Code of Professional Conduct: An Analysis of State Board of Accountancy Participation J. Gregory Jenkins, Virginia Polytechnic Institute and State University Velina Popova, Kennesaw State University Mark D. Sheldon, John Carroll University Discussant: Steven Mintz, California Polytechnic State University, San Luis Obispo Irreconcilable Differences? The FASB’s Conceptual Framework and the Public Interest Wm. Dennis Huber, Capella University Discussant: Patrick Kelly, Providence College From Policeman to Mentor: The Role of the Compliance Officer in Leading the Moral Subjectification of Employees Silvano Corbella, University of Verona Francesca Rossignoli, University of Verona Riccardo Stacchezzini, University of Verona Discussant: William Miller, University of Wisconsin–Eau Claire
10:20am–10:50am	Refreshment Break
10:50am–11:40am	Concurrent Sessions Session 3.1: Critical Perspectives in Accounting Ethics Accounting - 1.0 CH Moderator: Brian Shapiro, University of St. Thomas Special Districts and Democracy: An Application of Deliberative Democracy Theory Larita Killian, Indiana University Discussant: Diane Roberts, University of San Francisco Speculations about the Implications of the Pathways Vision for How We Understand Accounting Eileen Z. Taylor, North Carolina State University Paul F. Williams, North Carolina State University Discussant: Timothy J. Fogarty, Case Western Reserve University Session 3.2: Ethical Issues in Taxation Tax - 1.0 CH Moderator: Amy Hageman, Kansas State University Investors’ Responses to Social Conflict Between CSR and Tax Avoidance David J. Emerson, Salisbury University Ruilian Xu, Standard Chartered Bank China Ling Yang, Longwood University Discussant: Yaying Mary Chou Yeh, National Dong Hwa University Corporate Giving and Tax Avoidance Mingming Feng, Western Michigan University Qianhua “Q.” Ling, Marquette University Discussant: Chuan-San Wang, National Taiwan University Session 3.3: Corporate Social Responsibility and Performance Accounting - 1.0 CH Moderator: Annie McGowan, Texas A&M University CSR and Financial Performance: The Role of Input Ratio Substitution and Its Usefulness in Predicting Future Earnings Chuan-San Wang, National Taiwan University Discussant: Linda Thorne, York University Do Board Interlocks and Directors’ Sustainability Experience Affect Firm Environmental Performance Irene Herremans, University of Calgary Jing Lu, University of Guelph Discussant: Matthew Reidenbach, Pace University
11:45am–12:00pm	Editor’s Panel Cyndie Jeffrey, Research on Professional Responsibilities and Ethics in Accounting Pamela Roush, Accounting and the Public Interest
12:05pm–1:20pm	Accounting Exemplar Luncheon
1:30pm–2:45pm	Concurrent Sessions Session 4.1: Financial Reporting Accounting - 1.5 CH Moderator: Michael Knapp, The University of Oklahoma Do Reputable CEOs Report Conservatively? Wendy Wang, University of Maryland Eastern Shore Yaying Mary Chou Yeh, National Dong Hwa University Discussant: Kecia Williams Smith, Virginia Polytechnic Institute and State University Measuring the Value of Integrating GVV into a Standalone Accounting Ethics Course William F. Miller, University of Wisconsin–Eau Claire Steven M. Mintz, California Polytechnic State University, San Luis Obispo Tara J. Shawver, King’s College Discussant: Victoria Shoaf, St. John’s University Session 4.2: Behavioral Ethics Behavioral Ethics - 1.5 CH Moderator: Charles Stanley, Baylor University Unethical Commissions and Omissions: Examining Unethical Intentions, Moral Identity, and Moral Disengagement Mary B. Curtis, University of North Texas Megan Seymore, University of North Texas Discussant: Joan Lee, Fairfield University Which Personal Beliefs and Values Make Fraud Justifications Easier? Evidence from the World Value Survey Natalia Mintchik, University of Cincinnati Discussant: Tara Shawver, King’s College Ethics Perception: Evidence from Accountants and Accounting Students in Mato Grosso do Sul/Brazil Marcia Maria Espejo dos Santos Bortolocci, Federal University of Paraná Emanoel Marcos Lima, Universidade Federal do Mato Grosso do Sul Jessica de Morais Lima, Universidade de São Paulo-Ribeirão Preto Marcelo Botelho da Costa Moraes, Universidade de São Paulo- Ribeirão Preto Discussant: Wm. Dennis Huber, Capella University Session 4.3: Ethics Education Accounting - 1.5 CH Moderator: TBD Moral Capital: A Proposal to Incorporate a Seventh Capital into the Six Capitals Framework Grounding the Integrated Reporting Framework in a Foundation of Ethics and Morality Michael Kraten, Providence College Discussant: YMichael Alles, Rutgers, The State University of New Jersey AIS-Ethics: A Case Analysis of an Attempt to Create a New Subset of Business Ethics Michael Alles, Rutgers, The State University of New Jersey Discussant: Michael Kraten, Providence College
2:45pm–3:15pm	Refreshment Break
3:15pm–4:30pm	Concurrent Panel Sessions Session 5.1: Opportunities for the Profession to Address Systemic Challenges Accounting – 1.5 CH Moderator: Steven Mintz, California Polytechnic State University, San Luis Obispo The Purpose of this Panel is to Explore Multiple Perspectives on the Challenges Facing Accounting Professionals and Organizations. The Three Panelists and their Presentations are as Follows: "The Future Accounting Professional: Fostering Virtuous Character and Educating for Social Purpose." Speaker: Martin Martinoff, Institute of Chartered Accountants in England and Wales "How Non-Financial or Intangible Risk Can Result in Far Greater Value Destruction than Financial Manipulation." Speaker: Rick Kravitz, The CPA Journal, New York State Society of CPAs "A CPA Whistle-Blower’s View of Regulation of the Accounting Profession." Speakers: Anthony J. Menendez, Financial Fraud Examiner
4:30pm–4:45pm	Closing Remarks *Speaker:* Annie McGowan, Texas A&M University Brian Shapiro, University of St. Thomas
*Schedule subject to change