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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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28th Ethics Research Symposium
Preliminary Program
Sunday, August 11, 2024.
Breakfast
Opening Session
Welcome: Bill Miller, University of Wisconsin–Eau Claire, Co-Chair
Steve Mintz, California Polytechnic State University, San Luis Obispo, Co-Chair
Keynote Speaker: George Botic, PCAOB Board Member
Concurrent sessions (Two sessions with three papers per session)
Session 1.1: ESG I
Behavioral Ethics - 1.4 CH
Moderator: John Keyser, Case Western Reserve University
The Impact of Environmental Stress on Firm Environmental Performance
Dana Zhang, Susquehanna University (Presenter)
Jie Hao, Susquehanna University
Bo Liu, Susquehanna University
Viet Pham, Susquehanna University
Discussant: Fabiola Schneider, University College Dublin
The “G” and ESG Strategy Integration and Disclosure: Exploring the Governance-Related Factors That Influence Companies’ Decision-Making
Joanna Krasodomska, Krakow University of Economics (Presenter)
Karsten Eisenschmidt, Kiel University of Applied Sciences
Discussant: Enshuai Yu, Boston College
Scope 3 Greenhouse Gas Disclosure: Evidence from Fossil Fuel Producers
Fabiola Schneider, University College Dublin (Presenter)
Maretno Harjoto, Pepperdine University
Andreas Hoepner, University College Dublin
Discussant: Megan Hess, Washington & Lee University
Session 1.2: Nurture vs Nature
Behavioral Ethics - 1.4 CH
Moderator: Adamos Vlitts, University of Cyprus
The Ethics of Executive Compensation: A Case Study
James Lawson, Bucknell University
Daniel Street, Bucknell University
Katherine Ward, Bucknell University (Presenter)
Discussant: Piotr Skomra, Case Western Reserve University
Moral Calculations: Anxiety-Driven Decisions in Aggressive Tax Planning
Marion Brivot, Université Laval
Suzanne Paquette, Université Laval (Presenter)
Zachary Huxley, Université Laval
Discussant: David Emerson, Salisbury University
Psychopathy, the Fraud Diamond, and Exam Cheating Among Accounting and Finance Students
David Emerson, Salisbury University (Presenter)
Kenneth Smith, Salisbury University
Discussant: Charles Richard Baker, Adelphi University
Break
Concurrent Sessions (Three sessions with three papers per session)
Session 2.1: ESG II
Behavioral Ethics - 1.4 CH
Moderator: Joan Lee, Fairfield University
The Effect of Public Criticism on Corporate Greenwashing
Leting Liu, University of Toronto (Presenter)
Discussant: W. Eric Lee, University of Northern Iowa
How Intergenerational Difference in Environmental Sustainability Perception Impacts Accounting Education and Training
W. Eric Lee, University of Northern Iowa (Presenter)
Discussant: Leting Liu, University of Toronto
A Greenhouse Gas Emission Tracking System (GETS) for Climate-Related Disclosures
Lanxin Jiang, Rutgers, The State University of New Jersey, Newark (Presenter)
Yu Gu, Rutgers, The State University of New Jersey, Newark
Jun Dai, Michigan Tech University
Wen Jun Yu, PwC
Discussant: Dana Zhang, Susquehanna University
Session 2.2: Diversity, Equity, Inclusion and Belonging
Behavioral Ethics - 1.4 CH
Moderator: Dana Wallace, University of Central Florida
Integrating Microaggression and Microexclusion Training into Accounting Education
Bill Miller, University of Wisconsin–Eau Claire
Tara Shawver, King’s College (Presenter)
Steve Mintz, California Polytechnic State University, San Luis Obispo
Discussant: Louella Moore, Washburn University
Accounting Ethics and Professional Identity: A Practitioners’ Guide
Megan Hess, Washington & Lee University (Presenter)
Discussant: Francine McKenna, Editor of The Dig
A Text-Mining Investigation of Afro-Centric Accounting Abstracts
Louella Moore, Washburn University (Presenter)
Ferhat Zengul, The University of Alabama at Birmingham
Nurettin Oner, The University of Alabama at Birmingham
Mahmut Unan, The University of Alabama at Birmingham
Discussant: Tara Shawver, King’s College
Editors' Panel Publishing Advice
Behavioral Ethics - 0.4 CH
Moderator: Nicole Holden, Boise State University
Panelists: Steve Mintz, The CPA Journal
Dana Wallace, Accounting and the Public Interest
Nick Seybert, Behavioral Research in Accounting
Tara Shawver, Research on Professional Responsibility and Ethics in Accounting
Award Luncheon
Accounting Exemplar Award
Presenter: Patrick Kelly, Providence College
Excellence in Accounting Ethics Education Award
Presenter: Steve Mintz, California Polytechnic State University, San Luis Obispo
Best Paper Awards
Presenter: Bill Miller, University of Wisconsin–Eau Claire
Concurrent Sessions (Three sessions with three papers per session)
Session 3.1: Audit Quality
Behavioral Ethics - 1.4 CH
Moderator: Christine Earley, Providence College
The Determinants of Using Population Testing in Auditing: A Systematic Literature Review
Nicolas Epelbaum, York University
Patricia Jackson Farrell, York University
Sameera Khatoon, University of Saskatchewan
Dawn Massey, Fairfield University (Presenter)
Linda Thorne, York University
Discussant: Brandon Schweitzer, University of Maryland Global Campus
Artificial Intelligence (AI) Ethics in Accounting
Brandon Schweitzer, University of Maryland Global Campus (Presenter)
Discussant: Dawn Massey, Fairfield University
Audit Firm Quality Controls: The Case of Marcum LLP
John Keyser, Case Western Reserve University
Piotr Skomra, Case Western Reserve University (Presenter)
Discussant: James Lawson, Bucknell University
Session 3.2: Regulations
Behavioral Ethics - 1.4 CH
Moderator: Marty Stuebs, Baylor University
Regulatory Costs and Vertical Integration: Evidence from Supply Chain Disclosure Regulations
Enshuai Yu, Boston College (Presenter)
Discussant: Joanna Krasodomska, Krakow University of Economics
Deconstructing the PCAOB: Using Organizational Economics to Assess the State of a Regulator
Francine McKenna, Editor of The Dig (Presenter)
Mikhail Pevzner, University of Baltimore
Amy Sheneman, The Ohio State University
Tzachi Zach, The Ohio State University
Discussant: Lanxin Jiang, Rutgers, The State University of New Jersey, Newark
Implicit Promises and the Timing of Defined Benefit Pension Plan Freezes
Adamos Vlitts, University of Cyprus (Presenter)
Zacharias Petrou, University of Liverpool
Discussant: Suzanne Paquette, Université Laval
Break
Ethical Implications of Generative Artificial Intelligence AI in the Classroom
Session 4.1: Teaching with Artificial Intelligence
Behavioral Ethics - 1.0 CH
Christine Earley, Providence College
Patrick Kelly, Providence College
Panel Session: Accountability, Regulation and the Public Interest
Behavioral Ethics - 1.4 CH
Moderator: Steve Mintz, California Polytechnic State University, San Luis Obispo
Panelists: Cynthia Cooper, CFE, CEO CooperGroup
James Doty, Former Chairman PCAOB
Dan Goelzer, Former Board Member PCAOB
Kimberly Westermann, Professor, California Polytechnic State University, San Luis Obispo
Closing comments
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.