Welcome to the Ethics Research Symposium
Michael Ruff, Northeastern University

Plenary: Sustainability: Driving Business Resilience in a Changing Regulatory Environment
Behavioral Ethics - 1.0 CH

Speaker: James Gill, PwC

Break

1.01: Corporate Governance (Part I)
Behavioral Ethics - 1.5 CH
Moderator: Joan Lee, Fairfield University

Board Member Characteristics as Determinants of Board Ethnic Diversity
Cynthia Phillips, St. John’s University
Abraham Stefanidis, St. John’s University
Victoria Shoaf, St. John’s University
Discussant: Dana Wallace, University of Central Florida

A Case Exploring the Ethical Implications of Nasdaq’s Board Diversity Rule
Abby Corrington,  Providence College 
Sydnee Manley , Providence College
Patrick Kelly, Providence College
Discussant: Sridhar Ramamoorti, University of Dayton

1.02: Pedagogy
Behavioral Ethics - 1.5 CH
Moderator: Michael Ruff, Northeastern University

Bridging Theory and Practice to Manage Incentives and Safeguard Professional Decisions
Martin Stuebs, Baylor University
William Miller, University of Wisconsin–Eau Claire
Steven Mintz, California Polytechnic State University, San Luis Obispo
Discissant: Michael Ruff, Northeastern University

Does ChatGPT Enhance Accounting Ethics Education?
Steven Mintz, California Polytechnic State University, San Luis Obispo
Michael Ruff, Northeastern University
Tara Shawver, King’s College
William Miller, University of Wisconsin–Eau Claire
Discussant: Lisa Baudot, HEC Paris

Experiential Learning: Human Centered Education Driving Societal Impact
Saleha Khumawala, University of Houston
Esther Bailey, University of Houston
Discussant: Steven Mintz, California Polytechnic State University, San Luis Obispo

10:30 am–10:45 am

Break

10:45 am–12:00 pm

2.01: Corporate Governance (Part II)
Behavioral Ethics 1.5 CH
Moderator: Ling Zhou, The University of New Mexico

Board Gender Diversity Reforms and Inventory Management Efficiency
Dongyoung Lee, McGill University
Boochun Jung, University of Hawaii at Manoa
Jaehyeon Kim, South Dakota State University
Discussant: 

Corporate General Counsel's Influence on Financial Reporting, Risk Management, and Legal Strategy—A Review of Empirical Research
Mahfuja Malik, Sacred Heart University
Nancy Chun Feng, Suffolk University
Discussant: Pinky Rusli, Western Kentucky University

Ethics and Governance: Evidence from Ethisphere Firms
Dana Wallace, University of Central Florida
Mohammad Jizi, Georgia College & State University
Mustafa Dah, Lebanese American University
Discussant: Ling Zhou, The University of New Mexico

2.02:  Fraud (Part I)
Behavioral Ethics 1.5 CH
Moderator: Matthew Reidenbach, James Madison University
 

The Fraud Trap: Identifying Financial Reporting Fraud Through Earnings Predictability
Stacey Ritter, Santa Clara University
Jonathan Ross, Western Kentucky University
Discussant: Matthew Reidenbach, James Madison University

Gaps in Collective Memory in Professionalism, Leadership and Communication: Can Targeted Process Improvements Enhance Internal Audit Engagement?
Moon Kyung Cho, Texas A&M International University
Discussant: Fengxinyi Zhao, Georgia Institute of Technology

What is an Act Discreditable? An Examination of A Recent Exam Cheating in CPA Firms
Emily Blondin, Bryant University
Charles Cullinan, Bryant University
Discussant: Patrick Kelly, Providence College

2.03: Financial Reporting and Sustainability
Behavioral Ethics 1.5 CH
Moderator: Douglas Stevens, Georgia State University

The Art of the Close
William Miller, University of Wisconsin-Eau Claire
Tara Shawver, King’s College
Steven Mintz, California Poytechnic State University
Discussant: Lisa Ricci, Simon Fraser University

Do Audit Reports Really Matter? The Case of BDO’s Audit of Amtrust
John Keyser, Case Western Reserve University Robert Sheu, Elon University
Piotr Skomra, Case Western Reserve University
Discussant: Steven Mintz, California Polytechnic State University, San Luis Obispo

The Congruence Effect: Environmental Performance, Strategic Framing, and Investor Behavior in ESG Mutual Funds
Lisa Ricci, Simon Fraser University Jami Nazari Simon Fraser University
Johnny Jermias, Simon Fraser University
iscussant: Victoria Shoaf, St. John's University

12:00 pm–1:15 pm

Accounting Exemplar Lunch

1:25 pm–2:40 pm

3.01: Misconduct
Behavioral Ethics - 1. 5 CH
Moderator:  Fengxinyi Zhao, Georgia Institute of Technology

Short-Term Pain, Long-Term Gain? A Multi-Period Analysis of ESG Policies and Corporate Financial 
Chih Fang, Morgan State University
Bilal Makkawi, Morgan State University
Disussant: Dongyoung Lee, McGill University

Peer Benchmarking in Nonprofit Executive Compensation
Ling Zhou, The University of New Mexico
Kiely Yonce. University of Detroit Mercy
Subramanian Iyer, The University of New Mexico
Discussant: Cynthia Phillips, St. John’s University

Using Approximate Entropy to Detect Financial Advisor Misconduct
Pinky Rusli, Western Kentucky University
Jonathan Ross, Western Kentucky University
Charles Kile, Western Kentucky University
Rui-Zhong (R.Z.) Zhang, Kent State University
Discussant: Moon Kyung Cho, Texas A&M International University

3.02: Organization and Sustainability
Behavioral Ethics - 1.5 CH
Moderator: Martin Stuebs, Baylor University

How Adam Smith’s Moral Theory Explains the Rise and Fall of ESG—And Provides a Responsible Path Forward
Douglas Stevens, Georgia State University
Discussant: Mahfuja Malik, Sacred Heart University

The Contagion Effect of Group Dynamics: Gender Composition and Unethical Decision-Making
Julie Persellin, Trinity University Ashley Douglass, Trinity University Robert Scherer, Trinity University
Discussant: Ikseon Suh, University of Nevada, Las Vegas

The Temporal Paradox of ESG Disclosure: Short-Term Financial Distress and Long-Term Resilience in the Altman ZScore Framework
Chih Fang, Morgan State University
Zhaohui Xu, University of Houston–Clear Lake
Tai Wang, University of Maryland College Park
Discussant: Charles Cullinan, Bryant University 

3.03: Ethical Culture
Behavioral Ethics - 1.5 CH
Moderator: Patrick Kelly, Providence College

Ethical Culture and Earnings Persistence: Empirical Evidence from U.S. Firms
Akinloye Akindayomi, The University of Texas Rio Grande Valley-Edinburg
Discussant: Samuel Mamede, Taylor University.

Non-Disclosure Agreements, Whistleblowing, and Workplace Safety
Haocheng Yang, The University of Oklahoma
C.S. Agnes Cheng, The University of Oklahoma
Meng Li, The University of Oklahoma
Discussant: TBA
 

2:50 pm–4:05 pm

4.01: Organization
Behavioral Ethics - 1.5 CH
Moderator: Steven Mintz, California Polytechnic State University

The Effects of Prosocial Motive and Peer Influences on Employee Effort in Team Settings
Fengxinyi Zhao, Georgia Institute of Technology
Jason Kuang, Georgia Institute of Technology
Discussant: Tara Shawver, King’s College

The Professional’s Odyssey and the Alluring Sirens in the Addiction Economy
Patrick Kelly, Providence College
Martin Stuebs, Baylor University
Discussant: Saleha Khumawala, University of Houston

Through the Lens of Political Ideology: Investorsʼ Reactions to Gender Pay Gap and CEO Pay Ratio
Ikseon Suh, University of Nevada, Las Vegas
Robin Roberts, University of Central Florida
Magali Parera, Anahuac University Mexico
Discussant: Julie Persellin, Trinity University

4.02: Fraud (Part II)
Behavioral Ethics - 1.5 CH
Moderator:  Victoria Shoaf, St John's University

The Impact of the Financial Performance Of Companies In Environments With a Higher Concentration of Corruption And Immigration
Samuel Mamede, Taylor University
Discussant: Chih Fang, Morgan State University

Is iI Who You Know or What You Know (or Both)?  Public Accounting Firm Reputation and Status Incentives for U.S. Employee Benefit Plan Audit Quality 
Matthew Reidenbach, James Madison University Discussant: Joan Lee Fairfield University
Discussant: Joan Lee Fairfield University

When the Stars Fade: Analyst Rankings, Incentives, and Market Efficiency
Jinglin Jiang, Sonoma State University
Bo Liu, Zhejiang University
Discussant: Samuel Mamede, Taylor University

4:10 pm – 5:35 pm

Views of Media Experts on the State of the Accounting Profession
Behavioral Ethics - 1.0 CH
Moderator: Steven Mintz, Professor Emeritus Cal Poly, San Luis Obispo

Panelist:
Adrienne Gonzalez, Managing Editor of Online Publication—Going Concern
Amanda Iacone, Accounting Reporter, Bloomberg Tax
Blake Oliver, Founder and CEO of Earmark and Producer of “The Accounting Podcast”
Kelly Richmond Pope, Dr. Barry Epstein Endowed Professor of Accounting, DePaul University; Author of Fool Me Once: Scams, Stories and Secrets from the Trillion-Dollar Fraud Industry