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2018 Conference of the Public Interest Section and Doctoral/Early Scholar Consortium

Friday, March 23, 2018
   
7:00 am–5:00 pm Registration
   
7:30 am–8:15 am Continental Breakfast for Doctoral/Early Scholar Consortium
   
8:30 am–11:45 am Doctoral/Early Scholar Consortium
   
12:00 pm–1:15 pm Lunch
   
1:30 pm–3:00 pm Paper Session 1: Corporate Social Responsibility Alpine
Regulatory Ethics - 1.8 CH
Moderator: Charles Stanley, Baylor University

A New Transparency Model of Reporting for Socially Responsible Investors: Evaluating Evidence of Greenwashing

Maureen Francis Mascha, Purdue University Northwest
Cathleen L. Miller, University of Michigan–Flint
Michael L. Kraten, Providence College
Discussant: Paul Williams, North Carolina University

Can Superior Sustainability Governance Improve Voluntary Corporate Social Responsibility Disclosure?
Jun Guo, Rutgers, The State University of New Jersey, Camden
Chun K. Hoi, Rochester Institute of Technology
Rong Yang, Rochester Institute of Technology
Yang Yu, Rochester Institute of Technology
Discussant: Julia Davidyan, University of Wisconsin-Whitewater

Understanding Stakeholder Responses to SECMandated Corporate Responsibility Reporting Regulation
Dana Marie Wallace, University of Central Florida
Lisa R. Baudot, University of Central Florida
Discussant: Jacquelyn S. Moffitt, Louisiana State University
   
3:00 pm–3:15 pm Break
   
3:15 pm–4:45 pm

Paper Session 2: Regulation
Regulatory Ethics - 1.8 CH
Moderator: Suzanne N. Cory, St. Mary’s University

Privileging Business Income in the Tax Policy Debate: A Bourdieusian Analysis of the Elimination of Horizontal Equity from Tax Policy
Amy M. Hageman, Kansas State University
Brett R. Wilkinson, Kansas State University
Discussant: Lisa Jack, University of Portsmouth

The Impact of Governmental Pressure on Corporate Corruption Spending: Evidence from China
Dennis M. Patten, Illinois State University
Yi Ren, Illinois State University
Discussant: Marie Caussimont, Université Toulouse 1 Capitole

Profiling Membership in the PCAOB’s Standing
Advisory Group
Tyler Williams, Bentley University
Kelsey R. Brasel, Ball State University
Discussant: Sue P. Ravenscroft, Iowa State University

   
5:00 pm–5:30 pm Plenary
Accounting - 0.6 CH
The Role of Performance Auditing in Improving Government
Speaker: Dr. Lise Valentine, CPA, CIA, Office of Inspector General, City of Chicago
   
5:30 pm–6:45 pm Welcome Reception
   
Saturday, March 24, 2018
   
7:00 am–5:00 pm Registration
   
7:30 am–8:15 am Breakfast and Research Forum Roundtable
Accounting - 0.5 CH

Table 1:
Audit Committee Financial Experts: Perspectives on Firm Determinants of Audit Quality
Kathleen Harris, Washington State University
Tyler Williams, Bentley University

Determinants of Corporate Governance Choices - Evidence from Listed Foreign Firms on U.S. Stock Exchanges
Weerapat Attachot, Babson College
Binod Guragai, University of Nevada, Reno

Table 2:
The Relationship Between Ethical Work Climate and Leadership Culture During Different Stages of Organizational Life Cycle
Charlene Foley Deno, SUNY College at Oneonta
Lisa Flynn, SUNY College at Oneonta
Howard Buchan, SUNY College at Oneonta

Inside Job in Accounting Pedagogy: Encouraging Critical Reflection on Public Interest Themes
Louella Moore, Washburn University

Table 3:
Web-Based Social Reporting of Islamic Banks: A Response to Arab Uprisings in 2013
Mohamed Osman, University of Aberdeen, and Benha University

Exploring the Public Interest and Moral Disengagement Elements: Gender Differences
Suzanne Cory, St. Mary’s University Thomas Reeves, Analytic Focus
   
8:30 am–10:00 am Paper Session 3: Professional Issues
Accounting - 1.8 CH
Moderator: Lois S. Mahoney, Eastern Michigan University

Ethical Social Image in Unethical Financial Reporting
Linna Shi, University of Cincinnati
Jun Guo, Rutgers, The State University of New Jersey, Camden
Sungsoo Kim, Rutgers, The State University of New Jersey, Camden
Discussant: Dennis M. Patten, Illinois State University

The Relational Justice Implications for Society of Inter-Firm Relationships: An Empirical Study of the UK Fund Management Industry
Lisa Jack, University of Portsmouth
Julia Mundy, University of Greenwich
Discussant: Lisa R. Baudot, University of Central Florida

From Integrity to Notoriety: A Longitudinal Study of Visual Disclosure in Wells Fargo Annual Reports (1967–2016)

Diane H. Roberts, University of San Francisco
Discussant: Louella J. Moore, Washburn University
   
10:00 am–10:15 am Break
   
10:15 am–11:45 am

Paper Session 4: Corporate Social Responsibility II
Regulatory Ethics - 1.8 CH
Moderator: Jacquelyn S. Moffitt, Louisiana State University

Determining Sustainability Materiality: Insights from Corporate Professionals
Joseph Johnson, University of Central Florida
Steve G. Sutton, University of Central Florida
Jochen C. Theis, Universität Duisburg-Essen
Discussant: Amy M. Hageman, Kansas State University

Directors & Corporate Social Responsibility: Director Gender, and Executive, Grey and Independent Directors
Charles P. Cullinan, Bryant University
Lois Schafer Mahoney, Eastern Michigan University
Pamela B. Roush, University of Central Florida
Discussant: Joseph Johnson, University of Central Florida

An Empirical Exploration of National Differences in Corporate Social Responsibility Practices: An Extension and Application of the Implicit-Explicit Framework
Lois Schafer Mahoney, Eastern Michigan University
Linda Thorne, York University
William Lagore, Eastern Michigan University
Discussant: Charles P. Cullinan, Bryant University

   
12:00 pm–1:15 pm Lunch
Pathways to a Sustainable Future
Speaker: Anne L. Christensen, AAA President, Montana State University-Bozeman
   
1:30 pm–2:45 pm Journal Editors’ Panel
Accounting - 1.5 CH
Moderator: Amy M. Hageman, Kansas State University

Panelists: Dr. Marcia Annisette, Critical Perspectives on Accounting
Dr. Charles Cho, Journal of Business Ethics, Accounting Forum
Dr. Pamela B. Roush, Accounting and the Public Interest
   
2:45 pm–3:15 pm Break
   
3:15 pm–4:45 pm

Paper Session 5: Broad Public Interest Concerns
Accounting - 1.8 CH
Moderator: Dennis M. Patten, Illinois State University

Fossil Fuel Reserves and Resource Reporting and Unburnable Carbon: Investigating Conflicting Accounts
Thomas Ervin Schneider, Ryerson University
Jan Bebbington, University of St Andrews
Lorna Stevenson, University of St Andrews
Discussant: Michael L. Kraten, Providence College

May Stakeholders have a Preferred Audit Type? An Experimental Protocol within Local Authorities
Marie Caussimont, Université Toulouse 1 Capitole
Discussant: Mitchell Stein, Western University

When Performance-Based Incentives Cause Societal Harm: Evidence from the Healthcare Industry
Jared Koreff, University of Central Florida
Kazeem Akinyele, University of Wisconsin-Oshkosh
Steve G. Sutton, University of Central Florida
Discussant: Larita Killian, Indiana University-Columbus

   
5:00 pm–6:00 pm Closing Reception
   

Note: The CPE Fields of Study curriculum is divided into twenty 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.

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