The Auditors Report

Call for Papers

11th Annual Ethics Research Symposium

Hosted by the AAA's Professionalism & Ethics Committee
August 5–6, 2006 — Washington, D.C.

The Professionalism and Ethics Committee of the American Accounting Association invites faculty and doctoral students to submit papers for presentation at the 11th Annual Ethics Research Symposium to be held on August 5-6, 2006 in Washington, D.C. The one and a half day Symposium will focus on all aspects of ethics research and teaching within the field of accounting.

Given the recent accounting scandals and the crisis of confidence in U.S. capital markets, interest in professional ethics is at an all time high. Accounting ethics research and education is at the center stage because the accounting profession's value added is to instill trust, faith and confidence in a market-based system. The current crisis has placed the accounting profession in the "eye of the storm" and it is in danger of losing its credibility permanently. As academics, we are not immune to these changes because an increasing number of market participants "including regulators" are asking (1) what we are doing in our classrooms to instill a sense of integrity in accounting students, (2) how we are training accounting students to reason in the face of moral dilemmas that they are likely to face in their professional lives, and (3) what we are doing through rigorous inquiry to understand the cause and effect between teaching accounting ethics and practice.

It has been 15 years since this committee offered its first seminar on teaching ethics in accounting programs. The 11th Annual Ethics Research Symposium will consider papers on all aspects of accounting ethics scholarship, both teaching and research. Sample topics may include, but are not limited to, the following:

  • Accounting ethics vis-à-vis professional ethics
  • Historical perspective on issues relating to accounting ethics
  • Accountancy as an ethical profession
  • Accounting ethics literature reviews
  • Accounting ethics education approaches and methodologies, what works and what doesn't and why?
  • Empirical studies relating to accounting ethics
  • Application of philosophy and/or theology to accounting ethics
  • Application of sociology, psychology, and/or cultural anthropology to accounting ethics and/or professionalism
  • Conceptual papers analyzing what is necessary to advance accounting ethics education and/or accounting ethics research to the prominence enjoyed by mainstream teaching and research.

The Symposium will take place at the Hilton Washington D.C. as a Continuing Professional Education session, before the 2006 American Accounting Association Annual Meeting. The registration fee, the cost of which will be announced in the future, will be waived for doctoral students wishing to attend.

Papers for consideration for presentation at the Ethics Research Symposium should be emailed in an attachment (please identify all authors, their positions, and affiliations in the email but not in the paper.) We plan to have awards for (a) the best paper accepted for the Symposium and (b) the best paper accepted for the Symposium authored or co-authored by a doctoral student(s) only. A $20 non-refundable submission fee applies to all authors including the doctoral students in addition to the regular registration fee for the Symposium. Please make all checks payable to the American Accounting Association. Papers should be emailed and checks should be mailed at the following address no later than April 1, 2006:

Parveen P. Gupta, Ph.D.
Magee Professor of Accounting
College of Business and Economics
Lehigh University
621 Taylor Street
Bethlehem, PA 18015
Phone: (610)758-3443
Email: ppg0@lehigh.edu

Currently, the following four journals are associated with the 11th Annual Ethics Research Symposium:

  • Accounting and the Public Interest
  • Global Perspectives on Accounting Education
  • Journal of Accounting and Public Policy
  • Research on Professional Responsibility and Ethics in Accounting

More journals may be added at a later date. Those presenting a paper at the Symposium may choose one of these four journals for submission of their paper. Authors who choose to designate a journal should contact that journal's editor to determine submission policies, including the timing of formal submission of the paper.

Please contact Parveen P. Gupta for additional information or clarification.

 

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