Ethics Program | American Accounting Association

23nd Annual Ethics Research Symposium

Sunday, August 5, 2018

7:00am–8:00am	Breakfast
8:00am–8:50am	Session 1.1: Opening Plenary Behavioral Ethics - 1.0 CH "Giving Voice to Values: The 'How' of Business Ethics" Speaker: Dr. Mary Gentile, Giving Voice to Values Ethical Framework Dr. Gentile will share a ground-breaking new approach to preparing business managers and leaders for values-driven decision making. Drawing on both the actual experience of business practitioners as well as cutting edge research, GIVING VOICE TO VALUES (GVV) fills a long-standing and critical gap in our understanding of how to enable ethical practice in business and accounting. Rather than a focus on ethical analysis, GVV focuses on ethical implementation and asks the question: “What if I were going to act on my values? What would I say and do? How could I be most effective?” GVV is based at the University of Virginia Darden School of Business [www. GivingVoiceToValues.org] and was launched by The Aspen Institute and Yale School of Management, with interim support at Babson College. Developed by Gentile, a veteran of Harvard Business School and pioneer in both ethics and diversity management curriculum, GVV has been shared and/or piloted in over 1,050 educational and executive settings. Giving Voice to Values holds the promise to transform the foundational assumptions upon which the teaching of business ethics is based, and importantly, to equip future business leaders to not only know what is right—but how to make it happen.
9:05am–10:15am	Concurrent Sessions Session 2.1: International Issues Accounting - 1.5 CH Moderator: Lori R. Fuller, West Chester University Survey Research on Earnings Quality: Evidence from Japan Masumi Nakashima, Chiba University of Commerce Discussant: Lori R. Fuller, West Chester University Migration, (In)effective Calculative Practices and (Un)ethical Behaviors Lino Cinquini, Sant’Anna School of Advanced Studies Giuseppe Grossi, Nord University Daniela Pianezzi, University of Essex Massimo Sargiacomo, D’Annunzio University of Chieti–Pescara Discussant: Victoria Shoaf, St. John’s University UN Global Compact: Why Do U.S. Public Companies Continue to Join? James Barrese, St. John’s University Cynthia Phillips, St. John’s University Victoria Shoaf, St. John’s University Discussant: Heather Pesch, University of Illinois at Urbana-Champaign Session 2.2 Corporate Governance and Reporting Quality Accounting - 1.5 CH Moderator: Dana Zhang, Susquehanna University Internal Control Weakness and CEO Media Exposure Ya Ying Chou Yeh, National Dong Hwa University Hwei C. Wang, University of Maryland Eastern Shore Pei-Ru You, Deloitte & Touche Discussant: Dana Zhang, Susquehanna University The Effect of Risk Management Systems on Honesty in Managerial Reporting: An Experimental Examination Heba Y. Abdel-Rahim, The University of Toledo Discussant: Cynthia Jeffrey, Iowa State University Top Management Team Characteristics and Financial Reporting Quality Dana Zhang, Susquehanna University Discussant: Hwei C. Wang, University of Maryland Eastern Shore Session 2.3 Whistleblowing Behavioral Ethics - 1.5 CH Moderator: John T. Sennetti, Nova Southeastern University The Effects of Guanxi With Supervisor on Whistleblowing David J. Emerson, Salisbury University Yanyan Li, Nanjing Audit University Ling Yang, Longwood University Discussant: Joan Lee, Fairfield University Do the AICPA Firm-Provided Safeguards Actually Increase Independence Risk? John T. Sennetti, Nova Southeastern University Tara J. Shawver, King’s College Discussant: David Emerson, Salisbury University The Effect of Psychological Safety on Internal Auditor Whistleblower Intentions Joan Lee, Fairfield University Sridhar Ramamoorti, University of Dayton Lucian Zelazny, University of Dayton Discussant: John T. Sennetti, Nova Southeastern University
10:15am–10:45am	Refreshment Break
10:45am–12:00pm	Concurrent Sessions Session 3.1: Education Case Behavioral Ethics - 1.5 CH Moderator: Dawn W. Massey, Fairfield University A Case for Ethical Leadership Jan Taylor Morris, Sam Houston State University Jason Porter, The University of South Dakota Discussant: Louella Moore, Washburn University Inside Job in Accounting Pedagogy: Encouraging Critical Reflection on Public Interest Themes Louella Moore, Washburn University Discussant: Jeffrey E. Michelman, University of North Florida Is Robin Hood Just a Story Tale? Bobby Waldrup, Loyola University Maryland Kyle Gammon, Dixon, Hughes, Goodman Jeffrey E. Michelman, University of North Florida Discussant: Dawn W. Massey, Fairfield University Session 3.2: CSR and Corruption Behavioral Ethics - 1.5 CH Moderator: Steven Mintz, California Polytechnic State University, San Luis Obispo Denial of Corruption: Voluntary Disclosure of Bribery Information Susana Gago-Rodríguez, Carlos III University of Madrid Gilberto Márquez-Illescas, University of Rhode Island Manuel Núñez-Nickel, Carlos III University of Madrid Discussant: Steven Mintz, California Polytechnic State University, San Luis Obispo Corporate Social Performance of U.S.-listed Firms Headquartered in Tax Havens Dongyoung Lee, McGill University Discussant: Susana Gago-Rodríguez, Carlos III University of Madrid Session 3.3: Panel Session (two panels will be offered during this session) Accounting - 1.5 CH Moderator: Patrick T. Kelly, Providence College Panelists: Pamela Roush, Accounting and the Public Interest Yves Gendron, Critical Perspectives on Accounting Charles Richard Baker, Research on Professional Responsibility and Ethics in Accounting Ethical Implications of the U.S. National Debt Panel Panelists: Joseph DioGuardi, Truth in Government Marc Goldwein, Committee for a Responsible Federal Budget Patrick T. Kelly, Providence College Editor’s Panel Charles Cho, Accounting and the Public Interest, Journal of Business Ethics, Accounting Forum Yves Gendron, Critical Perspectives on Accounting Charles Richard Baker, Research on Professional Responsibility and Ethics in Accounting
12:00 pm-1:20 pm	Accounting Exemplar Luncheon CPE - 1.0 CH
1:30 pm–2:45 pm	Concurrent Sessions Session 4.1: Government/Tax Taxes - 1.5 CH Moderator: Timothy J. Fogarty, Case Western Reserve University Shining a Light on the Dark Side of Ethical Leadership: A Study of Taxpayer Compliance in the Trump Era Jonathan M. Farrar, Ryerson University Dawn W. Massey, Fairfield University Errol Osecki, York University Linda Thorne, York University Discussant: Sara Reiter, Binghamton University, SUNY The Tax Cuts and Jobs Act—Good Tax Policy? Sara A. Reiter, Binghamton University, SUNY Discussant: Linda Thorne, York University Special Districts and Social Cohesion: An Empirical Test Larita Killian, Indiana University–Purdue University Columbus Discussant: Timothy J. Fogarty, Case Western Reserve University Session 4.2: Code of Conduct Regulatory Ethics - 1.5 CH Moderator: Hong Kim Duong, Salisbury University Living Up to Your Codes? Corporate Codes of Ethics and the Implied Cost of Capital Hong Kim Duong, Salisbury University Marco Fasan, Ca’ Foscari University of Venice Giorgio Gotti, The University of Texas at El Paso Discussant: Heba Abdel-Rahim, The University of Toledo Can a Code of Ethics Reduce Sabotage and Increase Productivity under Tournament Based Compensation? An Experimental Study Stuart Manito Smith, Louisiana Tech University Discussant: Patrick T. Kelly, Providence College An Integrity Approach to Accounting Discretion Megan F. Hess, Washington & Lee University Paul J. Simko, University of Virginia Andrew C. Wicks, University of Virginia Discussant: Stuart Manito Smith, Louisiana Tech University Session 4.3: Ethical Decision Making Behavioral Ethics - 1.5 CH Moderator: Claire K. Latham, Washington State University The Joint Effects of Narcissism and Psychopathy on Accounting Students Attitudes towards Unethical Professional Practices Charles D. Bailey, James Madison University Discussant: Claire K. Latham, Washington State University Developing Ethical Capabilities through Continuing Professional Education Claire K. Latham, Washington State University Jane Cote, Washington State University Discussant: Masumi Nakashima, Chiba University of Commerce Teaching Accounting Ethics Using Ex Corde Ecclesiae John E. Simms, University of St. Thomas Discussant: Lawrence Kalbers, Loyola Marymount University
2:45 pm–3:15 pm	Refreshment Break
3:15 pm– 4:30 pm	Session 5.1: Closing Panel Session Regulatory Ethics - 1.5 CH "Is the Public Interest Being Served by Current Financial Reporting Standards and Practices?" Panelists: Mark Adler, PCAOB Director of Enforcement Diane Jules, Deputy Director, IESBA Richard Kravitz, Editor in Chief, The CPA Journal Steven Mintz, Professor Emeritus, California Polytechnic State University, San Luis Obispo
4:30pm–4:45pm	Closing Remarks *Speaker:* William F. Miller, University of Wisconsin–Eau Claire Tara J. Shawver, King’s College