Ethics Program | American Accounting Association

Symposium Abstracts

Saturday, August 6, 2016

7:00am–6:00pm	Registration
6:30pm–7:30pm	Reception

Sunday, August 7, 2016

7:00am–7:00pm	Registration Breakfast on Your Own
8:00am–8:50am	Update from the International Ethics Standards Board for Accountants Regulatory Ethics - 1.0 CH Speaker: Brian Caswell, AICPA Member of IESBA, International Ethics Standards Board for Accountants
9:00am–10:15am	Concurrent Sessions Session 2.1: Earnings Management Accounting - 1.5 CH Moderator: Annie McGowan, Texas A&M University Culture’s Consequence: The Relationship between Cultural Dimensions and Earnings Management After IFRS Adoption in the European Union Joseph C. Ugrin, Kansas State University Anna Emley, Kansas State University Terry Mason, Kansas State University Discussant: Victoria Shoaf, St. John’s University Examining the Effects of Performance Monitoring and Performance-Based Pay on Honest Behavior Charles D. Bailey, James Madison University Nicholas J. Fessler, The University of Texas at Tyler Brian K. Laird, Arkansas State University Discussant: Timothy J. Fogarty, Case Western Reserve University Have They Changed the Way of Cheating? An Analysis of Management Fraud Schemes Pre and Post SOX Lei Gao, SUNY, Geneseo Rajendra P. Srivastava, The University of Kansas Kyunghee Yoon, Rutgers, The State University of New Jersey Discussant: John M. Thornton, Azusa Pacific University Session 2.2: Ethical Issues in Tax Tax – 1.5 CH Moderator: Don Finn, University of North Texas Factors that Affect Tax Preparers’ Interpretations of Ethical Tax Standards Wayne A. Tervo, Stephen F. Austin State University Leigh R. Johnson, Murray State University Amanda M. Grossman, Murray State University Discussant: Dawn W. Massey, Fairfield University The Dimensions of Tax Fairness: An Empirical Investigation Dawn W. Massey, Fairfield University Jonathan Farrar, Ryerson University Linda Thorne, York University Discussant: Sara A. Reiter, Binghamton University, SUNY The Ethics of Sin Taxes and the Legalization and Sustainability of Marijuana: Results from a Recent Survey of College Students Charles Stanley, Baylor University Sarah Nguyen, Baylor University Discussant: Michael F. Ruff, Northeastern University Session 2.3: Accounting Ethics Education Accounting – 1.5 CH Moderator: John Sennetti, Nova Southeastern University Online Testing and a Natural Experimental Lesson Replicating the Ring of Gyges Carol A. Hartley, Providence College Discussant: Dennis M. Bline, Bryant University Apple, Inc. and Joplin, Missouri – An Accounting Ethics Case Study Christine Kuglin, Metropolitan State University of Denver Jenna Haynes, Metropolitan State University of Denver Christine Noel, Metropolitan State University of Denver Discussant: Joan Lee, Fairfield University An Exploration of the State of Ethics in U.K. Accounting Education William F. Miller, University of Wisconsin–Eau Claire Tara J. Shawver, King’s College Discussant: David Layzell, Portland State University
10:15am–10:45am	Refreshment Break
10:45am–12:00pm	Concurrent Sessions Session 3.1: Ethical Issues involving Company Management Accounting – 1.5 CH Moderator: Lori Fuller, West Chester University CEO-to-Worker Pay Disparity: Uncontrolled CEO Pay or Controlled Labor Costs? Lijun Lei, Virginia Polytechnic Institute and State University Discussant: Juan Wang, Central Connecticut State University Does Fault Matter? How The Prospect of Fault Influences Managers’ Compliance Matthew Sooy, University of Western Ontario Discussant: Martin Stuebs, Baylor University Missing Quarterly Analysts’ Expectations, CEO Turnover and Institutional Ownership Juan Wang, Central Connecticut State University Discussant: Lijun Lei, Virginia Polytechnic Institute and State University Session 3.2: Issues in Accounting Ethics Research Accounting – 1.5 CH Moderator: Diane Roberts, University of San Francisco The "New Statistics" and Nullifying the Null: Twelve Actions for Improving Accounting Research Quality and Integrity Dan N. Stone, University of Kentucky Discussant: Mary Curtis, University of North Texas Ranking North American Accounting Scholars Publishing Accounting Ethics Research in Accounting and Business Ethics Journals Richard A. Bernardi, Roger Williams University Discussant: Cynthia Jeffrey, Iowa State University The Ethics of Predatory Journals Alexander McLeod, Texas State University Arline Savage, The University of Alabama at Birmingham Mark G. Simkin, University of Nevada, Reno Discussant: William F. Miller, University of Wisconsin, Eau Claire Session 3.3: Public Interest and Corporate Social Responsibility Accounting – 1.5 CH Moderator: Melissa Samuelson, Arizona State University Carry forward Effects of CSR Champions Mahfuja Malik, Sacred Heart University Nancy Chun Feng, Suffolk University Discussant: Susana Gago Rodriguez, Universidad Carlos III de Madrid Making Sense of Public Interest Narratives Sara A. Reiter, Binghamton University, SUNY Paul F. Williams, North Carolina State University Discussant: Brian Shapiro, University of St. Thomas All That Glitters Is Not Gold: Competition as a Reason for Voluntary Disclosure of Bribery Susana Gago, Universidad Carlos III de Madrid Gilberto Márquez, Clarkson University Manuel Nunez, Universidad Carlos III de Madrid Discussant: Mahfuja Malik, Sacred Heart University
12:00pm–1:20pm	Ethics Research Symposium Lunch Public Trust—Why Ethics Remains to be Essential to the Regent Profession Regulatory Ethics – 1.0 Speaker: Alfonzo Alexander, Chief O fficer for Public Trust for NASBA
1:30pm–2:45pm	Concurrent Sessions Session 4.1: Behavioral Ethics Behavioral Ethics – 1.5 Moderator: Patrick Kelly, Providence College Self-Fulfilling Prophecy? An Examination of Exposure to Agency Theory and Unethical Behavior M. Christian Mastilak, Xavier University Linda J. Matuszewski, Northern Illinois University Fabienne Miller, Worcester Polytechnic University Alexander Woods, The College of William & Mary Discussant: Larita J. Killian, Indiana University–Purdue University Columbus Examining the Joint Effects of Narcissism and Psychopathy on Accounting Students’ Attitudes Towards Unethical Professional Practices Charles D. Bailey, James Madison University Discussant: John T. Sennetti, Nova Southeastern University What Happens When Formal and Informal Norms Conflict? Mary B. Curtis, University of North Texas Louis (Dutch) Fayard, The University of Tennessee at Chattanooga Marie Kelly, Stephen F. Austin State University Nikki Shoemaker, Stephen F. Austin State University Discussant: Charles D. Bailey, James Madison University Session 4.2: Accounting Ethics Education and Behavioral Ethics Accounting – 1.5 CH Moderator: Wayne Tervo, Stephen F. Austin State University The Use of Short Role-Plays for Ethics Education in University Auditing Courses Ross H. Taplin, Curtin University Rosemary Kerr, Curtin University Alina Lee, Curtin University Abhijeet Singh, Curtin University Discussant: Steve Mintz, California Polytechnic State University, San Luis Obispo Ethical Dilemmas in Management Accounting: A Study of Ethical Judgment and Ethical Intentions to Act Teresa M. Stephenson, The University of South Dakota Gary M. Fleischman, Texas Tech University Stacy Wade, Western Kentucky University Discussant: Matthew Sooy, University of Western Ontario Role of Peers and Collective Learning in Ensuring Ethical Behavior Mouna Hazgui, HEC Montréal Discussant: Paul Berry, Mount Allison University Session 4.3: Whistleblowing Auditing – 1.5 CH Moderator: Charles Stanley, Baylor University Will Cognitive Style Impact Whistleblowing Intentions? Lori R. Fuller, West Chester University Tara J. Shawver, King’s College Discussant: Charles Stanley, Baylor University The Impact of Moral Reasoning on Whistleblowing Intentions Tara J. Shawver, King’s College Todd A. Shawver, Bloomsburg University of Pennsylvania Discussant: Amy Hageman, Kansas State University Stuck between a Rock and an Even Harder Place: The Whistleblower’s Dilemma Robert L. Braun, Southeastern Louisiana University Dann G. Fisher, Kansas State University Amy Hageman, Kansas State University Shawn Mauldin, Mississippi State University Michael K. Shaub, Texas A&M University Discussant: Robin Radtke, Clemson University
2:45pm–3:15pm	Refreshment Break
3:15pm–4:45pm	Concurrent Panel Sessions Session 5.1: Challenges to Accountability and Safeguarding the Public Trust Accounting – 1.5 CH Moderator: Steven Mintz, California Polytechnic State University, San Luis Obispo The purpose of this panel is to address critical issues facing accounting professionals in meeting their public interest obligations. Two panelists will address personal challenges they faced and how and why they acted the way they did. The panelists and titles of their presentations are: Aaron Beam, a former CFO at HealthSouth, who got caught up in the massive accounting fraud and will share his personal and professional insights, "Why Good People Sometimes Do Bad Things." Richard Kravitz, Editor-in-Chief of The CPA Journal who specializes in business and regulatory compliance, "Can Auditors Serve Two Masters?" Anthony Menendez, Controller U.S. Sales and Marketing, General Motors Company. Best known as the "Accountant Who Beat Halliburton," Anthony Menendez is widely recognized for his decadelong legal battle with Halliburton as a corporate whistleblower under the Sarbanes-Oxley Act, "Challenges in Dealing with Financial Statement Fraud." Sri Ramamoorti, Associate Professor, School of Accountancy, Kennesaw State University, a director of the Corporate Governance Center, "Governance, Ethics and Accountability," and member of the PCAOB SAG.
4:45pm–5:00pm	Closing Remarks Speaker: Hubert D. Glover, Drexel University, Chair, AAA Professionalism and Ethics Committee
In Memoriam: James C. Lampe, 1943-2016 James C. Lampe was a prolific accounting ethics researcher whose academic career included several distinguished endowed chairs. Most recently Jim was at Missouri State University where he established a Center for Business Ethics. Jim provided dedicated service to the Public Interest Section and was a past Co-Director of the Ethics Symposium. A complete memorial tribute will appear in the forthcoming volume of Research on Professional Responsibility and Ethics in Accounting. He will be missed.
*Schedule subject to change