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


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