Sunday, August 11, 2019

Parc 55 Hotel

Breakfast

Session 1.1: Opening Panel
Behavioral Ethics - 1.5 CH

An Interactive Conversation About Engaging Students in Accounting Ethics Education—Why? What? How? This interactive conversation will focus on how accounting ethics education is different from traditional accounting education. Dawn Massey will start the discussion by addressing some of the “Why?” and “What” questions: Why we teach accounting ethics; What we hope to achieve in accounting ethics education. Next, Pat Kelly will share his experiences in “How” he uses accounting exemplars and integrates leadership into accounting ethics education. To conclude, Joan Lee will continue to address the “How” question by introducing the use of reflection and will answer questions about using reflection in accounting ethics education.

Patrick T. Kelly is a Professor of Accountancy at Providence College, where he serves as the Director of the Ethics in Business Education Program. He teaches Accounting Ethics in the M.B.A. Program and emphasizes the development of his students as ethical leaders of the accounting profession. He has published multiple articles on ethical leadership and teaching accounting ethics and has presented on these topics at a variety of conferences and seminars.

Joan Lee, CPA is Professor of Accounting at Fairfield University’s Dolan School where she teaches Accounting Ethics in the MSA program. She has published multiple articles on teaching ethics and shared her expertise in teaching ethics at numerous workshops/presentations both in the U.S. and internationally.

Dawn W. Massey, CPA is Professor of Accounting at Fairfield University’s Dolan School where she incorporates ethics into her courses, including a graduate-level Accounting Ethics course that she co-developed. She has published multiple articles on ethical decision making and pedagogy and is a frequent presenter at the AAA Ethics Symposium.

Concurrent Sessions

Session 2.1: Culture and Language
Behavioral Ethics - 1.5 CH
Moderator: Lori R. Fuller, West Chester University

Partner Cultural Background
Jaehan Ahn, Northeastern University
Jaeyoon Yu, Erasmus University
Discussant: Dina Clark, Bloomsburg University of Pennsylvania

A Comparative Study of the Whistleblowing Activities: Empirical Evidence from China, Taiwan, Russia, and the United States
Dina Clark, Bloomsburg University of Pennsylvania
Michael Shapeero, Bloomsburg University of Pennsylvania
A. Blair Staley, Bloomsburg University of Pennsylvania
Natalia Emasova, Governors State University
Mark L. Usry, Bloomsburg University of Pennsylvania
Teng-Shih Wang, University of Providence
Discussant: Eileen Taylor, North Carolina State University

Watch Your Language: Apt Metaphors Can Significantly Distort Budgeting, Generate Overconfidence, and Increase Illegal Behaviors
George Babbes, Azusa Pacific University
Georgios Papachristou, University of the Aegean, Greece
Discussant: Tara J. Shawver, King’s College

Session 2.2: Employee Fraud and Embezzlement
Behavioral Ethics - 1.5 CH
Moderator: Joan Lee, Fairfield University

A Social Cognitive Analysis to Employees’ Propensity to Commit Fraud: The Interaction between Personal Attributes, Organizational Context, and Fraudulent Behavior
Michalis Bekiaris, University of the Aegean
Georgios Papachristou, University of the Aegean
Discussant: Victoria Shoaf, St. John’s University

Casino Gambling and Workplace Fraud—Implications for Auditors
Christine Earley, Providence College
Carol Hartley, Providence College
Patrick T. Kelly, Providence College
Discussant: Michael F. Ruff, Northeastern University

Artificial Intelligence Algorithmic Approach in Enhancing Auditors’ Fraud Risk Assessment
Badriya Al Shammakhi, Higher College of Technology Oman
Waymond Rodgers, The University of Texas at El Paso/University of Hull
Discussant: Louella J. Moore, Washburn University

Session 2.3: Managerial—Governance and Audit Issues
Behavioral Ethics - 1.5 CH
Moderator: TBD

The Impact of Institutional Behavioral Ethics and Accountability on Voluntary Assurance for Integrated Reporting
Merve Kılıç, Independent Scholar
Cemil Kuzey, Murray State University
Ali Uyar, La Rochelle Business School, Excelia Group
Discussant: Matthew R. Reidenbach, James Madison University

CEO Traits and Cash Payouts
Chuan-San Wang. National Taiwan University
Discussant: Lawrence P. Kalbers, Loyola Marymount University

Audit Firm Reputation and Status Incentives for Employee Benefit Plan Audit Quality
Matthew R. Reidenbach, James Madison University
Discussant: William F. Miller, University

Break

Concurrent Sessions

Session 3.1: Ethics Education
Behavioral Ethics - 1.5 CH
Moderator: Dawn W. Massey, Fairfield University

Action Research into Business Conduct: Availability of an Online Assessment Tool to Measure the Effectiveness of Ethical Instruction
William Black, University of North Georgia
Barbara White, University of West Florida
Discussant: Tim J. Fogarty, Case Western Reserve University

A Structural Equation Modeling Investigation of the Theory of Planned Behavior Applied to Accounting Professors’ Formal Enforcement of Cheating Rules
Stephen S. Brigham, Wayne State University
David A. Ziebart, University of Kentucky
Discussant: William H. Black, University of North Georgia

Professional Engagement in Undergraduate Accounting: The Ethical Interview
Larita J. Killian, Indiana University–Purdue University Columbus
Christopher Brandon, Indiana University–Purdue University Columbus
Marsha M. Huber, Youngstown State University
Fabiola Monje-Cueto, Universidad Privada Boliviana
Discussant: Michael F. Ruff, Northeastern University

Session 3.2: CSR and Earnings
Behavioral Ethics - 1.5 CH
Moderator: Martin Stuebs, Baylor University

Different Lies to Different Audiences: Tax Avoidance versus Earnings Inflation
Zhizhong Huang, Nanjing University
Ling Zhou, The University of New Mexico
Discussant: Leila Emily Hickman, The University of New Mexico

The Effect of Voluntary and Mandatory Corporate Social Responsibility on Earnings Management: Evidence from India and the 2% Rule
Leila Emily Hickman, The University of New Mexico
Subramanian Iyer, The University of New Mexico
Nemiraja Jadiyappa, Institute of Management Technology, Nagpur
Discussant: Ling Zhou, The University of New Mexico

Disclosure for Whom? Government Involvement, CSR Disclosure and Firm Value
Antai Li, Huazhong University of Science and Technology
Xinping Xia, Huazhong University of Science and Technology
Discussant: Larita J. Killian, Indiana University– Purdue University Columbus

Session 3.3: US Federal Debt/Performance Misreporting/Professional Code of Conduct
Behavioral Ethics - 1.5 CH
Moderator: Cassandra Rohland, University of Massachusetts Lowell

Accounting for Values: A CFO’s Dilemma
William F. Miller, University of Wisconsin, Eau Claire
Tara J. Shawver, King’s College
Discussant: Lori R. Fuller, West Chester University

Ethical Implications of the U.S. National Debt—Failing Future Generations
Patrick T. Kelly, Providence College
Timothy Mahoney, Providence College
Discussant: Steven M. Mintz, California Polytechnic State University, San Luis Obispo

Control Framing and Performance Misreporting: Employees’ Perception of the Selection Process for Control
Corinna Ewelt-Knauer, University of Giessen
Anja Schwering, Ruhr-University Bochum
Sandra Winkelmann, University of Giessen
Discussant: Charles W. Stanley, Baylor University

Accounting Exemplar Luncheon
Presenter: Patrick T. Kelly, Providence College

Accounting Exemplar Award Winner
J. Edward Ketz, The Pennsylvania State University

Concurrent Sessions

Session 4.1: Behavioral Ethics—Theoretical
Behavioral Ethics - 1.5 CH
Moderator: Charles W. Stanley, Baylor University

The Boundary Problem in a Surveillance Society: Moving Beyond Individual Behavioral Ethics and Compliance
Louella J. Moore, Washburn University
Discussant: Mitchell Stein, Western University

The Concept of Prudence in Accounting as a Moral Virtue
Charles R. Baker, Adelphi University
Discussant: Joanne Sopt, San Francisco State University

The Role of Practical Wisdom in Accounting Behavioral Ethics Education
William F. Miller, University of Wisconsin–Eau Claire
Steven M. Mintz, California Polytechnic State University, San Luis Obispo
Discussant: Charles R. Baker, Adelphi University

Session 4.2: Behavioral Ethics and Taxes
Behavioral Ethics - 1.5 CH
Moderator: Eileen Taylor, North Carolina State University

Honesty in Personal Tax Reporting: Ethical Prompts, Individual Factors, and Tax Reform
Charles D. Bailey, James Madison University
James Plečnik, Loyola Marymount University
Discussant: Amy M. Hageman, Kansas State University

Got Fairness? An Evaluation of the Influence of Different Types of Tax Fairness on Taxpayers’ Compliance
Jonathan Farrar, Ryerson University
Dawn W. Massey, Fairfield University
Linda Thorne, York University
Discussant: Charles D. Bailey, James Madison University

Taxpayer Social Norms and Social Capital
Chelsea Rae Austin, University of South Carolina
Amy Hageman, Kansas State University
Mary Marshall, Louisiana Tech University
Discussant: Dawn W. Massey, Fairfield University

Session 4.3: CSR and Market Value/Whistleblowing
Behavioral Ethics - 1.5 CH
Moderator: Cynthia Jeffrey, Iowa State University

Financial Performance Enhanced by CSR via Substitution of COGS by SG&A
Chuan-San Wang. National Taiwan University
Discussant: Victoria Shoaf, St. John’s University

The Value of ESG
James Barrese, St. John’s University
Cynthia Phillips, St. John’s University
Victoria Shoaf, St. John’s University
Discussant: Antai Li, Huazhong University of Science and Technology

The Effects of Retaliation on Whistleblowing in China
Linda Lau, Longwood University
Ruilian Xu, Bank of East Asia
Ling Yang, New Jersey City University
Discussant: Stephen Brigham, Morehead State University

Break

Session 5.1: Public Interest Panel Session
Behavioral Ethics - 1.5 CH

Protecting the Public Interest: Emerging Issues and Global Perspectives
Moderator: Steven M. Mintz, California Polytechnic State University, San Luis Obispo

Catherine Allen, Managing Member, Audit Conduct LLC
Cathy will discuss the impact of global standards on the AICPA Code of Professional Conduct and the state accountancy boards. She will also address the challenges faced in the U.S. to incorporate a standard that would allow an accountant to override confidentiality provisions in the Code and state laws and disclose noncompliance with laws and regulations to outside bodies when it’s in the public interest to do so.

Diane Jules, Deputy Director, International Ethics Standards Board for Accountants
Diane will address the newly effective International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) and the recently launched IESBA eCode. She will also highlight the various revisions and restructuring changes in the IESBA Code and how various stakeholder groups are impacted by them.

Rick Kravitz, Editor-in-Chief, The CPA Journal
Rick believes that the ethical obligations of auditors and accountants is inviolate, unique and purposeful— to protect the public interest in a global society—and will discuss his views on the need for fundamental change to protect the public interest in light of recent corporate scandals and value destruction.

Martin Martinoff, Institute of Chartered Accountants in England and Wales 
Martin contends that the ethical adoption of artificial intelligence in accounting is an important public interest issue and explores the emergent values of the profession to identify cultural barriers and enablers shaping AI adoption as well as new skills requirements of an AI-ready accountancy profession.

Closing Remarks
Cassandra Rohland, University of Massachusetts
Lowell
Michael F. Ruff, Northeastern University