Description/Objectives:
The purpose of the symposium is to explore new frontiers of ethics research in an accounting context. The symposium will provide an opportunity for researchers and practitioners interested in ethics in an accounting setting to discuss recent research, exchange information, network, and discuss emerging issues encountered in practice. Both presentation and forum sessions will be included in the program.

Format/Structure:
The program consists of 1 1/2 days of presentation and forum sessions.

Intended Audience:
Faculty and doctoral students in all areas of accounting are invited to attend.

Presenter:
Linda Thorne, York University

Sponsor:
Professionalism and Ethics Committee

Special Pricing:
Session continues on Sunday morning, $130.

Preliminary Schedule

Saturday, August 11

1:00-1:15 p.m.
Welcome: Linda Thorne, Symposium Co-Coordinator

1:15-3:00 p.m.
Concurrent Session 1a: Independence and Professionalism
Moderator: Brad Schafer (University of Utah)

Doing a Good Job: The End of the Accounting Profession by James Gaa (University of Alberta)
Discussant: Vaughan Radcliffe (Case Western Reserve University).

The Implications of Corporate Acquisitions of CPA Firms for Professionalism and Ethics in Public Accounting by William Shafer (Pepperdine University), Jordan Lowe and Timothy J. Fogarty (Case Western Reserve University).
Discussant: Charlie Cullinan (Bryant College).

An Analysis of Auditor Independence Regulation Using Behavioral and Economic Bonding Theory by Pamela Rousch (University of Central Florida), Kel-Ann Eyler and Fred Jacobs (Georgia State University)
Discussant: Daryl Lindsay (University of Saskatchewan).

1:15-3:00 p.m.
Concurrent Session 1b: An Expanded Approach to Research in Accounting Ethics
Moderator: Jesse Dillard (University of Central Florida).

Expanding the Focus of Research on Accounting Ethics: Lessons from Business Ethics Research by Sara Reiter (SUNY Binghamton).
Discussant: Dennis Bline (Bryant College).

Corporate Social Performance: Empirical Evidence on Canadian Firms by Lois Mahoney and Robin Roberts (University of Central Florida).
Discussant: Kate Bewley (York University).

Accountants' Perceptions of the Ethics of Earnings Management by Rafik Elias (Cameron University).
Discussant: Andrew Felo (Penn State-Great Valley).

3:00-3:30 p.m. Break

3:30- 5:15 p.m.
Concurrent Session 2a: Education and Ethics
Moderator: Mary Oxner (University of Alberta)

Ethics Education in Accounting: Past Works and the Importance of Exhortation and Moral Exemplars by Mary Beth Armstrong (CalPoly), J. Edward Ketz (Penn State University) and Dwight Owsen (Louisiana State University).
Discussant: Steve Mintz (Claremont McKenna College).

Students' and Faculties Perceptions of the Importance of Business Ethics: Is There an Expectations Gap? by Nell Adkins (The University of Alabama at Birmingham) and Robin Radtke (The University of Texas at San Antonio)
Discussant: Richard Baker (University of Massachusetts Dartmouth).

The Impact of Education and Training on the Ethical Decision and Perceptions of Accounting Students by Patrick Kelley and Christine Earley (University of Connecticut)
Discussant: John Thornton (Washington State University).

3:30-5:15 p.m.
Concurrent Session 2b: Measurement Issues in Accounting Ethics
Moderator: Bruce Oliver (Rochester Institute of Technology).

The Influence of Political Ideology on DIT P Scores: Implications for Accounting Ethics Researchby Dann Fisher (Kansas State University) and John Sweeney (Washington State University)
Discussant: John Sennetti (Nova Southeastern University).

Social Desirability Response Bias among Professional Accountants by Chris Patel (Macquarie University)
Discussant: Don Finn (Louisiana State University).

The Importance of Context in Investigating Accountants' Moral Abilities by Dawn Massey (Fairfield University)
Discussant: Presha Neidermeyer (Union College).

5:15-7:00 p.m.
Reception/Forum I

Forum Papers

An Examination of the Negative Consequences Managers Face for Engaging in Earnings Management by Steven Kaplan (Arizona State University) and Susan Ravenscroft (Iowa State University).

Where Have All the Flowers (Independent Auditors) Gone? by Steve Mintz (Claremont McKenna College).

Rule 501 (Acts Discreditable) of the AICPA Code of Professional Conduct: What Is It, and Is It Ethical? by Robert McGee

Changing the Code of Ethics and the Regulatory Structure of the US Public Accounting Profession by Richard Baker (University of Massachusetts Dartmouth).

An Examination of the Sources of Influence on Men and Women Facing Ethical Dilemmas of Increasing Materiality by Roselie McDevitt and Joan Van Hise (Fairfield University).

Gender Influence of the Ethical Perceptions of Accountants by Otto Martinson and Douglas Ziegenfuss (Old Dominion University) and Patricia Metzger (Mary Washington College).

An Exploratory Study of an Ethical Perspective in Accounting Systems and Practice in Chinese Management by Majidul Islam (Concordia University).

What Does the Defining Issues Test Really Measure? by John Sennetti and Carol Cannon (Nova Southeastern University).

An Analysis of the Moral Reasoning of Senior Level Accounting Students at a French-Canadian University by Murielle Boucher (Library of Parliament, Ottawa), Louise Cote and Anne Fortin (University of Quebec at Montreal).

Examining the Decision Process of Individuals Facing the Temptation to Cheat: An Exploratory Study by Richard Bernardi et al. (Roger Williams University).

An Instructional Case in the Ethics of the CPA/Client Relationship: The Roadrunner and Howard Bean, CPA by Laurie Webb, Jr. (Monash University), Brendan O'Connell (University of Richmond), Chris Carr (California Polytechnic State University) and Mark Higgins (University of Rhode Island).

Sunday, August 12

7:00-7:45 a.m.
Breakfast/Forum II

Confidentiality versus Whistleblowing: Data from Western Europe by Don Arnold (Union College), Dick Bernardi (Roger Williams University), Presha Neidermeyer and Josef Schmee (Union College).

When Independence Meets Due Care: Arguments, Evidence and Issues from the SEC's Independence Hearings by John Thornton (Washington State University).

Beyond Good and Evil: The Post-modern Challenge to Ethical Thinking for the Professions by Tim Fogarty (Case Western Reserve University).

A Theoretical Framework for Understanding the Auditor Independence Debateby Fred Jacobs (Georgia State University), Pamela Rousch (University of Central Florida) and Kel-Ann Eyler (Wesleyan College).

Do Student Evaluation Instruments Serve an Ethical Purpose? by Eleanor Henry, Florence Kirk and Joan Carroll (State University of New York at Oswego).

Economic Iatrogenesis and the Lack of Distributive Justice in Modern U.S. Healthcare Delivery Systems: The role of Accounting by Stanley Davis and George Schmelzle (Indiana-Purdue University Fort Wayne).

Exhorting Students to Ethical Action: A Call for a New Direction in the Teaching of Ethics in Accounting Courses by Tim Louwers and Dwight Owsen (Louisiana State University), J. Edward Ketz (Penn State University).

Aspects of Tax Noncompliance: An Analysis of Comments from 1997 Arkansas Tax Penalty Amnesty Participants by Christina Ritsema (Hope College), Tracy Manly (University of Tulsa) and Deborah Thomas (University of Arkansas).

Ethics in Action: An Application of Structuration Theory in Professional Service Firms by Jesse Dillard (University of Central Florida) and Kristi Yuthas (Portland State University).

A Study on Professional Independence Status of Accounting Firms in Botswana by Prof. Bonu and Dr Kitindi (Faculty of Business Private Bag).

8:00-9:45 a.m.
Session 3: Alternative Methodological Approaches to Ethics Research
Moderator: Cathy Weber (Texas A&M University).

Ethics and Agency Theory: The Implications of Incorporating an Ethical Standard for Effort by Doug Stevens and Alex Thevaranjan (Syracuse University).

The Effect of Perceived Fairness and Moral Development in an Agency Context by Laurie Pant (Suffolk University), David Sharp (University of Western Ontario) and Jeffrey Cohen (Boston College).
Discussant: Brian Shapiro (University of Minnesota).

The Role of Opportunity and Beliefs on Tax Evasion: A Structural Equation Analysis by Cynthia Blanthorne (University of North Carolina-Charlotte).

Impact of Personal and Situational Factors on Taxpayer Compliance: An Experimental Analysis by V. Umashanker (York University), Mohamed Shehata and Bernadette Lynn (McMaster University).
Discussant: Susan Ravenscroft (Iowa State University).

9:45-10:15 a.m. Break

10:15-12:00 p.m.
Session 4: New Frontiers in Cognitive Research on Accountants' Ethics
Moderator: Doug Ziegenfuss (Old Dominion University)

Retention and Promotion to Senior Manager and Partner: A 7.5 year Longitudinal Study of Moral Development by Richard Bernardi (Roger Williams) and Don Arnold (Union College)

An Examination of an Ethical Intervention strategy and an explanation of gender differences in Ethical Decision-Making, an Accounting Study by Janne Chung (York University) and Gary Monroe (Edith Cowan University)
Discussant: Charles Bailey (University of Central Florida)

Ethical Decisions and the Dilution Effect: Evidence of the Impact on Nondiagnostic Information on Ethical Decisions by Terri Herron (University of Montana) and George Young (Florida Atlantic University)

Trust as a Threat to Independence: Emotional Trust and Auditor-Client Interdependence by Mike Shaub (St. Mary's University)
Discussant: Theresa Libby (Wilfrid Laurier University)

12:00-1:30 p.m.
Professionalism and Ethics Luncheon