Previous Symposiums

Toronto, April 25-26th
Historically accounting researchers analyzed accounting decision making in terms of two distinct components (Gaa and Thorne, 2004):  the technical and the ethical/professional.  Increasingly technology is being adopted in order to enhance the effectiveness and accuracy of accounting decision making.  While forecasts in this regard may well be exaggerated, some reports in the media and by PWC have suggested that by 2030 between 40 and 90 percent of all accounting functions will be replaced by technology (Newsweek, 2016; Fortune, 2017). This Thematic Symposium seeks to identify the extent to which technology influences both technical and ethical/professional decision making in accounting. What are the threats and the advantages of relying upon technology for the accounting profession and the public whose interest it is intended to protect?

Guest speakers included:
Jeff Lui, Director in Deloitte’s Artificial Intelligence (AI) Practice; Jerrard Gaertner, Managed Analytic Services, Ryerson University, University of Toronto; Eric Cohen, Audit Data Standards, Blockchain, Continuous Audits; Brian Friedrich, International Ethics Standards Board for Accountants (IESBA); Cathy Cobey, Ernst & Young, Global Trusted AI Advisory Leader.

Papers presented:
Complex Estimates and Auditor Reliance on Artificial Intelligence
Authors:  Benjamin Commerford, Sean Dennis, Jennifer Joe, Jenny Wang
Academic Discussant: Tim Bauer, University of Waterloo
Practioner Discussant: Glenn Ives, Deloitte

How do Intelligent Agents Impact Managers’ Aggressive Reporting and Ownership of Responsibility?
Authors:  Peter Kipp, Mary Curtis, Ziyin Li
Academic Discussant:  Brian Shapiro, University of St Thomas
Practioner Discussant:  Jerrard Gaertner, Managed Analytic Services, Ryerson University, University of Toronto

Black Box Analytics and Ethical Decision Making
Authors:  Michael J. Davern, Pujawati Mariestha (Estha) Gondowijoyo, Pam Murphy
Academic Discussant:   Leslie Berger, Wilfrid Laurier University
Practioner Discussant:  Greg Shields, CPA Canada

Are Individuals More Willing to Lie to a Computer or a Human? Evidence from a Tax Compliance Setting
Authors:  Ethan LaMothe, Donna Bobek
Academic Discussant:  Jonathan Farrar, Ryerson University
Practioner Discussant:  Bruce Ball, CPA Canada

Toronto, April 20-21st
The Sarbanes-Oxley Act of 2002 is widely argued to be the most important piece of security legislation since the Securities and Exchange Commission was created in 1934.  This symposium explored SOX 15 years later looking back at the effectiveness of this important regulatory change and asking whether the imposition of regulation such as this one actually promotes ethical behavior, especially given the events leading to the financial crisis of 2008.  Accepted research papers with discussants’ comments will be published as a Thematic Symposium of an issue of the Journal of Business Ethics (JBE).

Guest speakers included:
David Brown, Davies Ward Phillips & Vineberg LLP, Formerly the Ontario Securities Commission; Lori Holder-Webb, Western New England University; Neil Rostant, Partner, PricewaterhouseCoopers; Gordon Richardson, University of Toronto.

Papers Presented:
How Do Investors Respond to Restatements? Repairing Trust through Managerial Reputation and the Announcement of Corrective Actions
Presenter:  Steve Kaplan, Arizona State University
Academic Discussant:  Errol Osecki, York University
Practitioner Discussant:  Pam Fowler, Ernst & Young

The Effects of Clawbacks on Auditors’ Risk Assessments and Propensity to Propose Restatements
Presenter:  Jonathan S. Pyzoha, Assistant Professor, Miami University
Academic Discussant:  Regan Schmidt, University of Saskatchewan
Practitioner Discussant:  Jim Kopperson, CPAB

Do Executives Behave Better When Dishonesty is More Salient?
Presenter:  David C. Cicero, Auburn University
Academic Discussant:  Robin Roberts, University of Central Florida

The Impact of Sarbanes-Oxley on the Ethical Governance of Nonprofit Organizations
Presenter:  Gregory D. Saxton, Schulich School of Business, York University
Academic Discussant:  Tammy Waymire, Northern Illinois University
Practitioner Discussant:   Richard Olfert, Deloitte

Toronto, April 16-18^th
The Symposium explored both the core values and the continued status of the accounting profession. Since the financial crises of the first decade of this century, there has been increasing debate in the academic literature about the threats to accounting professionalism and questioning of what the expression professionalism itself now means.  Accepted research papers with discussants’ comments were published as a Thematic Symposium of an issue of the Journal of Business Ethics (JBE).

Guest speakers included: 
Ian Binnie, C.C., Q.C., Counsel at Lenczner Slaght, Toronto, retired Supreme Court of Canada judge; Stephen Zeff, Professor of Accounting, Rice University and member of the Accounting Hall of Fame; Allison Christians, Associate Professor, H. Heward Stikeman Chair in the Law of Taxation, McGill University; Peter van Dijk, Senior Vice President, Tax, TD Bank Group

Papers Presented:
Encouraging Professional Skepticism in the Industry Specialization Era
Presenter:  Jonathan H. Grenier, Miami University
Academic Discussant: Helen Brown-Liburd, Rutgers University
Practitioner Discussant: Glenn Ives, Deloitte

Recognizing Ethical Issues: An Examination of Practicing Accountants and Accounting Students
Presenter: Krista Fiolleau, University of Waterloo
Academic Discussant: Dawn Massey, Fairfield University
Practitioner Discussant: Louise Lalonde, Magna International

A Theoretical Framework of Professional Accountant Identity Formation and Directions for Future Research
Presenter: François Brouard, Carleton University
Academic Discussant: Linda Thorne, York University
Practitioner Discussant: Jose Hernandez, Freeh Group

Does the Accounting Profession Discipline its Members Differently After Public Scrutiny?
Presenter: Regan Schmidt, University of Saskatchewan
Academic Discussant: Irene Gordon, Simon Fraser University
Practitioner Discussant: Jeremy Justin, CPAB

An Examination of the Public and Private Interest Rationales for the U.S. Public Accounting Profession’s Political Activity
Presenter: Robin W. Roberts, University of Central Florida
Academic Discussant: Vishal Baloria, Boston College
Practitioner Discussant: Mike Garvey

Toronto, April 18-20^th
The Symposium brought together thought leaders from academia and business to explore and discuss the impact of "tone at the top" - the role of managerial values and intent in influencing governance issues. This event provided an opportunity to interact and share ideas throughout the symposium and discuss the challenges of accounting ethics and maintaining an appropriate tone at the top.  Papers that were presented were published in a special issue of the Journal of Business Ethics, January 2015.

Guest panelists included: 
Thomas Caldwell, Founder and Chairman, Caldwell Securities Ltd.;
Chris MacDonald, PhD, Philosopher and Ethicist, Ryerson University; Alan Broadbent, Chairman and CEO, Avanana Capital Corporation; James Appleyard, Chairman and CEO, Artez Interactive.

Papers presented:
Is Tone at the Top Associated with Financial Reporting Aggressiveness?
Presenter:  Lorenzo Patelli, University of Denver
Academic Discussant:  Greg Saxton, York University
Practitioner Discussant: Upkar Arora, Illumina Partners Inc.

The Influence of Regulatory Approach on Tone at the Top
Presenter:  Bradley Lail, Baylor University
Academic Discussant:  Don Finn, University of North Texas
Practitioner Discussant:  Kam Grewal, CPAB

Ethical Climate, Social Responsibility and Earnings Management 
Presenter: Will Shafer, Lingnan University
Academic Discussant:  Mary Curtis, University of North Texas
Practitioner Discussant:  Glenn Ives, Deloitte Canada

The Organizational Expression of Espoused Humanizing Values in Ethical Business and Financial Accounting Practices
Presenter:  Brian Shapiro, University of St. Thomas
Academic Discussant: Ron Strauss, Montclair University
Practitioner Discussant:  Louise Lalonde, Magna International

Bystander Effect, Wrongdoer Power Status, Reporting Channel Administration and Whistle-blowing Intentions
Presenter:  Jingyu Gao, Washington State University
Academic Discussant:  Steve Kaplan, Arizona State
Practitioner Discussant:  Marion Kirsh, Ontario Securities Commission

An Examination of the Effect of CEO Social Ties and CEO Reputation on Non-Professional Investors’ Say-on-Pay Judgments
Presenter:  Steve Kaplan, Arizona State University
Academic Discussant:  Regan Schmidt, University of Saskatchewan
Practitioner Discussant:  Mike Garvey