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Key Dates:
Concurrent Paper and Research Forum Sessions Decision Notices have been sent.
Concurrent Panel Sessions Submissions Closed
Pre-Conference Workshops Submissions Closed
The Conference on Teaching and Learning in Accounting (CTLA) Submissions Closed
27th Annual Ethics Research Symposium Submissions Closed
Effective Learning Strategies Interactive Session (ELS) Submissions Closed
Emerging and Innovative Research Interactive Session Submissions Closed
Faculty-Student Collaborations in Accounting – FASTCA-23 Submissions Closed
Global Emerging Scholars Research Workshop Submissions Closed
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27th Ethics Research Symposium
Sunday, August 6, 2023
Continental Breakfast
Welcome Session and Panel
Behavioral Ethics 1.4 CH
Welcome
Cassandra Rohland, University of Massachusetts Lowell
Michael Ruff, Northeastern University
Speech Title
Linda Biek, International Ethics Standards Board of Accountants (IESBA)
Editors Panel
Panelist:
Charles Bailey, Behavioral Research in Accounting
Amy Hageman, Accounting and the Public Interest
William Miller, Research on Professional Responsibility and Ethics in Accounting
Concurrent Sessions
Session 1.1: Whistleblowing and Independence Issues
Behavioral Ethics - 1.8 CH
Moderator: Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Can Whistleblowing Improve Organizational Effectiveness? Evidence from Financial Reporting Misconduct.
Hong Kim Duong, Old Dominion University
Sadok El Ghoul, The University of Alberta
Omrane Guedhami, University of South Carolina
Emmanuel Sequeira, San Jose State University
Zuobao Eddie Wei, The University of Texas at El Paso
Discussant: Eileen Taylor, North Carolina State University
Letting the Air Out of Independence Issues: Examining Sealed Air Corporation and EY
Jim Byrd, The University of Alabama at Birmingham
Alex Clark, The University of Alabama at Birmingham
Jennifer D. Hamrick, The University of Alabama at Birmingham
Rosemary Kim, Loyola Marymount University
Discussant: Roby Sawyers, North Carolina State University
Developing Critical Thinking Skills Using a Whistleblowing Case Study
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Discussant: Hong Kim Duong, Old Dominion University
Session 1.2: Firm Performance and Government Performance
Behavioral Ethics - 1.8 CH
Moderator: Cassandra Rohland, University of Massachusetts Lowell
Ethical Implications of the U.S. National Debt—Failing Future Generations
Patrick Kelly, Providence College
Discussant: Cassandra Rohland, University of Massachusetts Lowell
The Relationship between Corruption, Immigrants, and Refugees: An Empirical Study in the Financial Performance of Firms in U.S. States
Samuel de Paiva Naves Mamede, Mackenzie Presbyterian University and Illinois State University
Discussant: Sridhar Ramamoorti, University of Dayton
The Effect of Accessibility of Status-Confirming Information on Investor Reactions to the Pay Ratio Disclosure
Anish Shankar Menon, Prairie View A&M University
Discussant: Samuel Mamede, Mackenzie Presbyterian University and Illinois State University
Break
Concurrent Sessions
Session 2.1: Financial Reporting and Control Issues
Behavioral Ethics - 1.8 CH
Moderator: Barbara Porco, Fordham University
Deterring Collusive Reporting: Countering Materialism with Organizational Commitment
Joshua K. Cieslewicz, Utah Valley University
Discussant: Charles Bailey, Behavioral Research in Accounting
Are Internal Auditors More Ethical than Other Accounting Professionals? An Experimental Study in Control Risk and Fraud Risk Assessment
Anuradha C. Goel Ghai, Wilkes University
Discussant: Jennifer Hamrick, The University of Alabama at Birmingham
Product Recall and CEO Compensation: Evidence from the Automobile Industry
Fatima Jebari, Wheaton College
Mahfuja Malik, Sacred Heart University
Discussant: Louella Moore, Washburn University
Session 2.2: Accounting Ethics Issues
Behavioral Ethics - 1.8 CH
Moderator: Michael Ruff, Northeastern University
Passing the Test: Ethics and Integrity in Professional Education and Exams
John D. Keyser, Case Western Reserve University
Jason L. Smith, University of Nevada, Las Vegas
Nathaniel M. Stephens, Brigham Young University–Hawaii
Discussant: Lawrence Kalbers, Loyola Marymount University
Exploring Silences of the Social in Accounting Discourse: Institutional and Ethical Parameters of the Unsaid
Louella J. Moore, Washburn University
Discussant: William Miller, University of Wisconsin–Eau Claire
The Impact of Giving Voice to Values on Intraorganizational Ethical Dilemmas in Business
William Miller, University of Wisconsin–Eau Claire
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Tara Shawver, King's College
Discussant: Joan Lee, Fairfield University
Accounting and Ideology: A Literature Review
Charles H. Cho, York University
Kathleen Makale, Chartered Accountants Australia and New Zealand
Erica Pimentel, Queen's University
Joanne Sopt, San Francisco State University
Discussant: Michael Ruff, Northeastern University
Lunch with Award Presentations
Accounting Exemplar Award: Cynthia Jeffrey, Iowa State University
Presented by: Patrick T. Kelly, Providence College
Excellence in Accounting Award: Barbara M. Porco, Fordham University
Presented by: Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Ethics Research Symposium Awards:
Best Innovation for Teaching: Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Can Whistleblowing Improve Organizational Effectiveness? Evidence from Financial Reporting Misconduct
Best Empirical Research Award: Hong Kim Duong, Old Dominion University; Sadok El Ghoul, The University of Alberta; Omrane Guedhami, University of South Carolina; Emmanuel Sequeira, San Jose State University; Zuobao Eddie Wei, The University of Texas at El Paso
Can Whistleblowing Improve Organizational Effectiveness? Evidence from Financial Reporting Misconduct
Best Theoretical Research Award: Patrick T... Kelly, Providence College
The Growth of Legal Sports Betting and Problem Gambling - New Challenges and Strategies to Promote the Public Interest
Presented by: Cassandra Rohland, University of Massachusetts-Lowell Michael Ruff, Northeastern University
Concurrent Sessions
Session 3.1: Accounting Information and Practices
Behavioral Ethics - 1.8 CH
Moderator: Michael Ruff, Northeastern University
Informativeness of Ethical Language in 10-Ks
Sedat Erdogan, University of Texas Rio Grande Valley
David Folsom, The University of Texas at El Paso
Giorgio Gotti, The University of Texas Rio Grande Valley
Discussant: Amy Hageman, Kansas State University
Are Accounting’s Ethical Best Practices Stifling Legitimate Tax Controversies?
Nicholas Robinson, Eastern Illinois University
Discussant: Sedat Erdogan, University of Texas Rio Grande Valley
Accounting for Discrimination: Ethical Codes, LGBTQIA+ Discrimination and Client Acceptance Practices
Wade Chumney, California State University, Northridge
Roby Sawyers, North Carolina State
Discussant:
Behavioral Ethics - 1.8 CH
Moderator: Patrick T. Kelly, Providence College
The Effect of Biases on Consideration of Co-Worker Guilt
Claire Costin, University of Portland
Stephani Mason, DePaul University
Jason Rinaldo, Texas Tech University
Discussant: Anuradha Ghai, Wilkes University
Hubris, Greed, and Magical Thinking: Ethical and Legal Issues Surrounding the FTX Collapse
Lawrence Kalbers, Loyola Marymount University
Discussant: Cyndie Jeffrey, Iowa State University
The Growth of Legal Sports Betting and Problem Gambling—New Challenges and Strategies to Promote the Public Interest
Patrick Kelly, Providence College
Discussant: Michael Shaub, Texas A&M University - College Station
Break
Ethics Panel and Closing Remarks
Behavioral Ethics - 1.4 CH
21st Century Anti-Fraud Best Practices: What has Improved and What Still Needs to Change
A multitude of factors contribute to both financial fraud and organizational failure. According to the Association of Certified Fraud Examiners, the average financial statement fraud goes on for 12 months before detection in companies with fraud hotlines. The use of hotlines has increased from 54% (2012) to 70% (2022). Tipsters uncovered 42% of all frauds as compared to 4% by external audit. Yet, unreported fraud persists, and whistleblowers are reluctant to report wrongdoing. There is no one magic bullet that will prevent fraud. We have chosen a few areas for discussion that we believe can have the most significant impact on minimizing financial statement fraud (strengthening public accounting audit quality, cultivating healthy cultures, instituting strong antifraud programs, and whistleblower protections). The panelists have broad-based experiences in dealing with fraud which they will share in an interactive discussion.
Moderator: Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Panelists: Robert A. Conway, Expert Witness and Author of "The Truth About Public Accounting"
Cynthia Cooper, CEO of The CooperGroup, LLC
Tony Menendez, George A. Dasaro Clinical Assistant Professor of Accounting, Loyola Marymount University
Steven M. Mintz, Professor Emeritus, California Polytechnic State University, San Luis Obispo
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. 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.nasbaregistry.org
To register for this course, visit the Web site and register online or contact info@aaahq.org. For more information regarding refund, complaint and program cancellation policies, please contact our office at info@aaahq.org.