We will be having a planned system upgrade event on Thursday, December 14, 2017 starting at 6:00 am EST. Normal access to the Digital Library, FASB/GASB and COSO login pages, Meeting Registration and Submissions, Manuscript Submissions, the Member Dashboard, and AAA Commons will resume on Friday, December 15th at 6:00 am EST.

Menu

2017 Conference of the Public Interest Section and Doctoral/New Scholar Consortium

Preliminary Program

Friday, March 31, 2017
   
7:30 am–8:00 am Continental Breakfast for Doctoral/Early Scholar Consortium Participants
   
8:15 am–11:45 am Doctoral/Early Scholar Consortium
Accounting - 3.8 CH
   
12:00 pm–1:15 pm Lunch/Speaker
Accounting (Governmental) - 1.0 CH

The Federal Government and the Public Interest: Leadership, Operations, and Programs
Speakers: Jason Dodier, Schneider Electric SE
Jim Klinger, IFC Asset Management Company LLC
Michael Kraten, Providence College
Richard Kravitz, CPA Journal
   
1:30 pm–2:30 pm Plenary/Panel Session
Regulatory Ethics - 1.2 CH

New Influence Elites: How Top Players Sway Policy and Governing in the 21st Century
Speaker: Janine R. Wedel, George Mason University
   
2:30 pm–2:45 pm Break
   
2:45 pm–4:15 pm Paper Session 1: Accounting Concepts/Governance
Accounting - 1.8 CH
Moderator: Charles H. Cho, ESSEC Business School

Irreconcilable Differences? The FASB’s Conceptual Framework and the Public Interest
Wm. Dennis Huber, Capella University
Discussant: Steven Dellaportas, RMIT University

Carving Nature at Its Joints: The Accounting Entity Concept in an Entangled Society
Louella Moore, Washburn University
Discussant: Kathleen Sobieralski, University of Maryland University College

Venturing Beyond Conventional Boundaries: Corporate Governance as an Inspiring Site for Critical Accounting Research
Yves Gendron, Université Laval
Discussant: Sue Ravenscroft, Iowa State University
   
4:15 pm–4:30 pm Break
   
4:15 pm–5:45 pm Paper Session 2: CSR/Environment
Accounting - 1.8 CH
Moderator: Martin Freedman, Towson University

How Corporate Social Responsibility Influences Managers’ Ethical Behavior: An Experimental Investigation of Spillover Effects
Joseph Johnson, University of Central Florida
Patrick Martin, Indiana University
Bryan Stikeleather, University of South Carolina
Donald Young, Georgia Institute of Technology
Discussant: John Anderson, San Diego State University

Does CSR Reporting Really Impact FERCs?
Rachel Birkey, Illinois State University
Ron Guidry, Illinois State University
Den Patten, Illinois State University
Discussant: Jason Chen, Idaho State University

Does the Level of Assurance Statement on Environmental, Disclosure Affect Investor Assessment? An Experimental Study
Géraldine Rivière-Giordano, University of Montpellier
Sophie Giordano-Spring, University of Montpellier
Charles H. Cho, ESSEC Business School
Discussant: Joseph Johnson, University of Central Florida
   
6:00 pm–6:15 pm Section Update: Social Media/Online Communications
Michael Kraten, Providence College
   
6:15 pm–7:30 pm Reception
   
Saturday, April 1, 2017
   
7:30 am–8:15 am Breakfast and Research Forum
Accounting - 0.5 CH

Table 1: U.S. Firms Participating in the European Union's Environmental Trading System: Greenhouse Gas Emissions
 
Performance and Disclosure

Martin Freedman, Towson University
Jin Dong Park, Towson University
A.J. Stagliano, Saint Joseph’s University
Ora Freedman, Stevenson University

Corporate Social Responsibility Ratings and Financial Performance: An Analysis of Sub-Ratings in Europe
Bertrand P. Quéré, University Grenoble
Geneviève Nouyrigat, University Grenoble
C. Richard Baker, Adelphi University

Table 2: Caterpillar's Swiss Tax Strategy: Tax Consultants, Auditors, and the Public Interest
Michael C. Knapp, The University of Oklahoma
Kaimee K. Tankersley, The University of Oklahoma

Performance Audits in a Complex World: Questioning Universal Truths and the Public Interest
Marie-Soleil Tremblay, École nationale d'administration publique

Table 3: 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

Developing Ethical Leaders for Noble Professions
Patrick T. Kelly, Providence College

Table 4: Implications of an Abandoned Professional Identity on role Behaviour: An Exploratory Case of an Accountant Fraudster
Steven Dellaportas, RMIT University
Luckmika Perera, Deakin University

Testing for a Stronger Hofstede Cultural Profile for IFRS Users: Extending Broker’s Research
Jana P. Wilhelm, University of Kentucky
Paul G. Wilhelm, Sullivan University
Timothy G. Wilhelm, U.S. Air Force
   
8:30 am–10:00 am Paper Session 3: Accounting Profession
Regulatory Ethics - 1.8 CH
Moderator: Patrick T. Kelly, Providence College

Making Sense of Public Interest Narratives
Sara Reiter, Binghamton University, SUNY
Paul F. Williams, North Carolina State University
Discussant: Robin W. Roberts, University of Central Florida

Professional Repositioning during Times of Institutional Change: Tax Accountants in the New Moral Order
Vaughan S. Radcliffe, University of Western Ontario
Crawford Spence, University of Warwick
Mitchell Stein, University of Western Ontario
Brett Wilkinson, Kansas State University
Discussant: Lisa Baudot, University of Central Florida

Loyalty and Fairness: A Study of the Influence of Moral Foundations on Auditor's Propensity to Subordinate their Judgment
Marc P. Neri, Texas Christian University
Discussant: Amy Hageman, Kansas State University
   
10:00 am–10:15 am Break
   
10:15 am–11:45 am Paper Session 4: Accounting Education
Accounting - 1.8 CH
Moderator: Marie-Soleil Tremblay, École nationale d'administration publique

An Analysis of Contributors, Institutions and Content of Accounting and the Public Interest 2001–2015
Diane H. Roberts, University of San Francisco
Discussant: Pamela Roush, University of Central Florida

Epistemology of Ignorance in the U.S. Accounting Academy: Crisis? What Crisis?
Sue Ravenscroft, Iowa State University
Paul F. Williams, North Carolina State University
Discussant: Yves Gendron, Université Laval

Speculations about the Implications of the Pathways Commission Vision for How We Understand Accounting
Eileen Z. Taylor, North Carolina State University
Paul F. Williams, North Carolina State University
Discussant: Louella Moore, Washburn University
   
12:00 pm–1:15 pm Lunch/Speaker
Imagining our Future: Envisioning Our Second Century
Speaker: Audrey Gramling, American Accounting Association
   
1:15 pm–1:30 pm Break
   
1:30 pm–2:30 pm Editors' Panel Discussion
Accounting - 1.2 CH
Moderator: Lisa Baudot, University of Central Florida

Panelists: Charles H. Cho, Journal of Business Ethics
Steven Dellaportas, Journal of Business Ethics
Yves Gendron, Critical Perspectives on Accounting
Pamela Roush, Accounting in the Public Interest
   
2:45 pm–4:45 pm General Session Paper Session 5: CSR/Environment 2
Accounting - 2.4 CH
Moderator: Charles H. Cho, Schulich School of Business

Does Managerial Ability Affect the Accuracy of Environmental Capital Expenditure Projections of the Environmentally Sensitive Industries?
Jason Chen, Idaho State University
Shiyou Li, Texas A&M University-Commerce
Discussant: Sophie Giordano-Spring, University of Montpellier

Environmental Accounting Information: A Qualitative Study in the French Regulatory Context
Juliette Senn, University of Montpellier
Sophie Giordano-Spring, University of Montpellier
Discussant: Thomas Schneider, Ryerson University

Does Board Composition Influence Sustainable Corporate Community Investment?
Mohammad I. Jizi, Lebanese American University
Discussant: Dana Wallace, University of Central Florida

Triple Bottom Line Evaluation of Energy Retrofit Spending in Social Housing: Shovel Ready or Shovel Worthy?
Kathryn Bewley, Ryerson University
Thomas Schneider, Ryerson University
Discussant: Géraldine Rivière-Giordano, University of Montpellier
   
5:00 pm–6:00 pm Closing Reception
   

Note: The CPE Fields of Study curriculum is divided into twenty three subject matter areas. These fields represent the primary knowledge and skill areas needed by accounting licensees to perform professional services in all fields of employment. Sessions that offer CPE credit have the Field of Study and Credit Hours (CH) in red. Each Credit Hour is based on 50 minutes. The Program Level for each of these sessions is Basic, unless otherwise stated. Delivery Method: Group Live

American Accounting Association is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:www.learningmarket.org.

To register for this course, visit the Web site and register online or contact (941)-921-7747. For more information regarding refund, complaint and program cancellation policies, please contact our offices at (941)-921-7747.

Copyright © 1998 - 2017 by American Accounting Association. All rights reserved.