Plenary: The Ethical Implications of Sports Betting and Problem Gambling
Accounting - 1.2 CH

Patrick Kelly, Providence College

Concurrent sessions

2.01: Government and Workplace Ethics
Regulatory Ethics - 1.8 CH
Moderator: Sunny Gauli, Drexel University

Reclaim the Ethical Core of Government Accounting
Larita Killian, Indiana University Columbus
Discussant:

Truth in Numbers, Failure in Action: Federal Accounting and the Unsustainable U.S. National Debt
Patrick Kelly, Providence College
Discussant: Douglas Stevens, Georgia State University

Will Acts Outlawing Congressional Stock Trading Restore Trust in Congress
Elizabeth Pierce, Saginaw Valley State University
Vallerie Townsend, Union University
Discussant: Matthew Reidenbach, James Madison University

2.02: ESG—Environment
Accounting - 1.8 CH
Moderator: 

Does Conservation of Natural Capital Repel Foreign Investment?
Mahfuja Malik, Sacred Heart University
Loran Chollete, Sacred Heart University
Shuang Wu, Sacred Heart University
Weijia Peng, Sacred Heart University
Yu Bo, Southwestern University of Finance and Economics
Discussant: Leonardo Flach, Universidade Federal de Santa Catarina

The Informativeness of Biodiversity Disclosure
Mahfuja Malik, Sacred Heart University
Ching-Chih Lu, National Chengchi University
Loran Chollete, Sacred Heart University
Discussant: Hwei Wang, University of Maryland-Eastern Shore

Water Stress in the East Africa Plant: An Ethical Dilemma for the CFO and CSO
Steven Mintz, California Polytechnic State University, San Luis Obispo
Barbara Porco, Fordham University
Kelly Ann Ulto, Fordham University
Discussant: Vincent O’Connell, Kuwait University

2.03: Ethics Cases I
Behavioral Ethics - 1.8 CH
Moderator: Anish Shankar Menon, Prairie View A&M University

Artificial Intelligence Internal Controls for Mobile Sports Betting Reporting on Suicide Risk
Steve Dannemiller, Providence College
Patrick Kelly, Providence College
Ranier Robinson, Providence College
Discussant: Matthew Fish, University of Wisconsin–Eau Claire

Risky Business: A Case Study of the Control Environment at a Corner Drugstore
Sheril Gilberstadt, University of Wisconsin–Eau Claire
Matthew Fish, University of Wisconsin–Eau Claire
Discussant: Steve Dannemiller, Providence College

Teaching Case—Sustainability Accounting for Sports Betting
Steve Dannemiller, Providence College
Patrick Kelly, Providence College
Ranier Robinson, Providence College
Discussant: Michael Ruff, Northeastern University

Concurrent sessions

3.01: Artificial Intelligence in Accounting
Behavioral Ethics - 1.8 CH
Moderator: Karen Ton, Villanova University

Bridging Professional Expertise and Academic Innovation: Opportunities, Challenges, and Ethical Considerations for AI Integration in Academic Research
Heather Carrasco, University of New Mexico
Allyssa Dean, University of New Mexico
Mary Marshall, Portland State University
Discussant: Shanxin Mao, The University of Auckland

Financial Reporting with a Responsible Agent: A Model and Experimental Evidence
Douglas Stevens, Georgia State University
Heba Abdel-Rahim, The University of Toledo
Jing Liu, Chapman University
Discussant: Hrishikesh Desai, Arkansas State University

The Ethics of Trusting the Model: How Artificial Intelligence Reshapes Ethical Judgment in Accounting and Auditing
Hrishikesh Desai, Arkansas State University
Discussant: Dana Wallace, University of Central Florida


3.02: ESG—Social
Accounting - 1.8 CH
Moderator: David Emerson, Salisbury University

From Policy to Performance: Diversity Targets and ESG Outcomes
Chih Fang, Morgan State University
Hwei Wang, University of Maryland Eastern Shore
Kang Cheng, Morgan State University
Discussant: TBD

The Ethics of Cooperation: How Social Capital and Institutional Trust Drive Financial Inclusion
Leonardo Flach, Federal University of Santa Catarina
Diego Stüpp, Federal University of Santa Catarina
Discussant: Dana Hollie, Louisiana State University

The Prison Industrial Complex: Employee Sentiments and the Ethical Paradox in ESG Reporting
Chi Man Lam, Louisiana State University
Alex Helms, Louisiana State University
Dana Hollie, Louisiana State University
Ji Sui, SUNY Polytechnic Institute
Wanying Jiang, The University of Texas at Permian Basin
Discussant: Thomas Ruchti, Virginia Polytechnic Institute and State University

3.03: Ethics Cases II
Accounting - 1.8 CH
Moderator: 

Analysis of Responsibility and Accountability for the Ethics Failure at Boeing
Steven Mintz, California Polytechnic State University, San Luis Obispo
William Miller, University of Wisconsin–Eau Claire
Tara Shawver, King’s College
Discussant: Matthew Fish, University of Wisconsin-Eau Claire

Analyzing Allegations of Revenue Recognition Fraud at Halliburton: Accounting, Auditing, and Ethical Considerations
Steven Mintz, California Polytechnic State University, San Luis Obispo
Todd DeZoort, The University of Alabama
Tony Menendez, Loyola Marymount University
Discussant: Mahendra Gujarathi, Bentley University

Reclassifying Thomas and Friends: How a Simple Label Change Sparked Ethical Tensions at Mattel
Mahendra Gujarathi, Bentley University
Shankar Venkataraman, Bentley University
Discussant: Matthew Reidenbach, James Madison University

Concurrent Sessions

4.01: Governance and Reporting Quality
Auditing - 1.8 CH
Moderator: Larita Killian, University of Columbus

Corporate General Counsel, Co-opted Board, and the SEC’s Accounting and Auditing Enforcement Releases
Mahfuja Malik, Sacred Heart University
Nancy Chun Feng, Suffolk University
Discussant: Aaron Fritz, Salisbury University

Do Ethics CPE Requirements for CPA License Renewal Reduce Financial Misstatements?
Karen Ton, Villanova University
Kara Wells, University of Washington, Bothell
Mark DeFond, University of Southern California
Siqi Li, Santa Clara University
Discussant: Amine Khayati, Kennesaw State University

Long-Horizon Evidence on Governance and Internal Control Quality
Dana Wallace, University of Central Florida
Huikun Wu, University of Central Florida
Discussant: Karen Ton, Villanova University

4.02: Accounting Reporting Issues II
Accounting - 1.8 CH
Moderator: Vincent O'Connell, Kuwait University

CEO Religiosity and Long-Run Corporate Tax Avoidance
Toufiq Nazrul, University of Evansville
Yaw Awuah, Appalachian State University
Discussant: David Emerson, Salisbury University

How Do CFOs’ Bonus-Driven Reporting Tendencies Impact Their Financial Reporting Decisions?
Anna Cianci, Wake Forest University
Chris Rossetti, Binghamton University 
George Tsakumis, University of Delaware
Discussant:

Hypocrisy and Earnings Management
Ling Harris, University of Nebraska–Lincoln
Andrew Collins, Wake Forest University
Discussant: Ikseon Suh, University of Nevada, Las Vegas

4.03: ESG - Governance
Accounting - 1.8 CH
Moderator: Sydney Kim, University of North Florida

Managing Perception and Legal Risk: Disclosure Responses to Employee Whistleblowing
Hong Duong, Old Dominion University
Chuong Do, University of Nevada, Reno
Zuobao Wei, The University of Texas at El Paso
Discussant: Hwei Wang, University of Maryland-Eastern Shore

Robinhood and the DEI Movement in Fintech
Douglas Stevens, Georgia State University
Alison Taylor, New York University
Siri Terjesen, Florida Atlantic University
Discussant: Matthew Fish, University of Wisconsin–Eau Claire

Whistleblowing and Stock Price Crash Risk: Evidence from SOX Section 806
Hong Duong, Old Dominion University
Linh Thompson, The University of Texas at El Paso
Yicheng Zhu, Louisiana State University in Shreveport
Zuobao Wei, The University of Texas at El Paso
Discussant: 

Panel: Regulation of Ethics
Regulatory Ethics - 1.2 CH
Moderator: Steven Mintz, California Polytechnic State University, San Luis Obispo

Panelists: Kathleen Hamm, Pearl Advisory Group, LLC
Joe Howie, Consultant
Richard Kravitz, Texas A&M University

The theme of this panel is “Can Ethics Be Regulated in the Public Interest?”

The speakers include:

Kathleen Hamm served as a senior official at the U.S. Department of the Treasury, the SEC, and the PCAOB. Her expertise includes emerging technologies, fintech, and cybersecurity. Kathleen served in the SEC’s Division of Enforcement where, as an assistant director, she managed and coordinated all aspects of three enforcement branches that investigated potential violations of the federal securities laws. Kathleen holds a J.D. with honors, from the Duke University School of Law and earned her LL.M in securities regulation, with distinction, from the Georgetown University Law Center, graduating first in her class.

Joe Howie is a former partner with Ernst & Young, He has over 30 years of experience in audit, including developing technology, policy, and process for fraud risk identification and response, whistleblowing, and Internal Investigations. He worked on complex multinational audits and served in the firm’s U.S. and Global Professional Practice groups, advising engagement teams on difficult audit, accounting, reporting, and firm risk matters. Joe offers commentary on these and other issues including investor protection and the impact of firm culture on fraud detection and audit quality. 

Rick Kravitz is an award-winning author and publisher, a member of the American Bar Association and American Institute of CPAs. He is former President and Group Publisher of Panel Publishers/Wolters Kluwer [WK]. Later in his career, residing in the Hague, Netherlands, he served as International Legal/tax Publisher at Wolters Kluwer where his team covered the criminal law proceedings of the United Nations International Court of Justice. Most recently he published The Crisis in Public Accounting.

Can Ethics in the Accounting Profession Be Regulated in the Public Interest in the Age of AI and PE?
Kathleen Hamm

Two related forces are converging on the accounting profession. One is the proliferation of artificial intelligence (AI) in financial reporting and auditing. The other – at least for non-Big Four firms – is the introduction of alternative practice structures, where private equity (PE) takes ownership stakes in accounting firms. Advocates argue that these PE investments are necessary to fund costly AI and other technology enhancements that many accounting firms would otherwise find cost prohibitive yet necessary to meet growing expectations from clients, the markets, and the public. 
What do these trends mean more broadly for the profession, ethics, and the public interest? 

Protecting the Public or Advocating for Firms They Oversee: Cultural Considerations                     Joe Howie

We continue to see indicators of Big 4 firm leadership driving cultures that prioritize growth and client relationships over investor protection. Firm culture is the biggest driver when audits fail to identify frauds. The firms display varying levels of this through extreme behaviors of accepting the unacceptable: unacceptable clients, such as those linked to organized crime, unacceptable audit execution, such as failing to investigate fraud warnings, and unacceptable behavior when their own people raise concerns. KPMG Australia’s recent whistleblower scandal and apparent attempts to conceal it, provides another stark reminder. Reform is needed. Regulators must choose between protecting the public or advocating for the firms they oversee. 

The Crisis in Public Accounting and Need for Reform                                                                           Richard Kravitz

My presentation today focuses on my recently published book, the Crisis in Public Accounting and the Steps Needed to Reform the Profession. In case after case of corporate fraud and ethical misconduct, public accounting firms as the largest observers of corporate behavior, have failed to protect the public and this is why Americans now rate this profession among the lowest in integrity and trust of all professions. 

Also discussed is the fact that the largest economies today are no longer sovereign nations but multinational corporations and why public accounting firms as the largest and most concentrated financial services providers in the world needs to step up to the plate. Our conversation highlights the ethical obligations, responsibilities and reforms needed to restore trust in this once noble profession.