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2013 Centre for Accounting Ethics Symposium
Accounting Ethics and Tone at the Top
**Attendance by invitation only**PANTAGES HOTEL
April 18 – 20, 2013
The Centre for Accounting Ethics at the University of Waterloo is proud to bring together thought leaders from academia and business to explore and discuss the impate of "tone at the top" - the role of managerial values and intent in influencing governance issues. This event will provide 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.
There are an increasing number of published works that explore the issues of tone at the top, and particularly as it impacts governance. An understanding of managerial values and intent addresses the heart of the services the accounting profession provides. The challenge laid down by this Symposium is to consider tone at the top in its broadest sense: to identify those questions to date unexplored, and to investigate the interactions between existing paradigms.
The role of tone at the top and its interaction with accounting was first recommended by the Treadway Commission for the public company in 1987 which addressed the tone set by top management. The professional demands for skepticism and independence place accountants, in all their diverse roles, in a position where the assessment of those in key decision making positions and the culture they create becomes fundamental to the fulfillment of professional accounting responsibilities. Today such demands find expression in the COSO Internal Control Framework that expects entities to demonstrate a commitment to integrity and ethical values, and for management and the board of directors to lead by example in developing values, philosophy, and an operating style in the pursuit of the entity's objectives. International Audit Standards recognize the role of the control environment in corporate governance/management and the reciprocal role of the auditor in assessing risk by understanding "Management's philosophy and operating style - Characteristics such as management's:
- Approach to taking and managing business risks,
- Attitudes and actions toward financial reporting,
- Attitudes toward information processing and accounting functions."
Deadline for submission: March 1, 2013
Submit your poster abstract:
Program
| Thursday, April 18 | |
| 6:00pm - 9:00pm | Welcome Reception and Poster Session Canadian Doctorial Students Location for Reception: Drama 9 |
| The Effect of the Internal Auditor's Dual Identities on the Ability to Identify and Assess Internal Control Weaknesses Presenter: Ian Burt, University of Waterloo An Evolution of Tone At The Top: A Case Study of HSBC Presenter: Gajie Maharaj, York University Detecting Tone from Board Bios Presenter: Kate Ruff, York University Misreporting of Expenses in Non-profit Organisations: A Proposed Experiment Presenter: Linda Whittaker, University of Waterloo |
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| Friday, April 19 | |
| 8:00am to 9:00am | Breakfast Buffet and Registration Location for meeting: Rehearsal Hall 3 |
| 9:00am | Welcome Tom Scott, Director, School of Accounting and Finance, University of Waterloo |
| 9:15am to 11:00am | Plenary Session – A "debate" of the resolution: A positive tone at the top ensures success Moderator: Kevin Markle, University of Waterloo For the Motion: Thomas Caldwell, Founder and Chairman, Caldwell Securities Ltd. Chris MacDonald, PhD, Philospher and Ethicist, Ryerson University Against the Motion: Alan Broadbent, Chairman and CEO, Avanana Capital Corporation James Appleyard, Chairman and CEO, Artez Interactive |
| 11:00am to 11:15am | Break |
| 11:15am to 12:30pm | Is Tone at the Top Associated with Financial Reporting Aggressiveness? Moderator: Sandra van de Laan, University of Sydney |
| 12:30pm to 1:15pm | Lunch |
| 1:15pm to 2:30pm | The Influence of Regulatory Approach on Tone at the Top Moderator: Morina Rennie, University of Regina |
| 2:30pm to 3:45pm | Ethical Climate, Social Responsibility and Earnings Management Moderator: Maureen Gowing, University of Windsor |
| 3:45pm to 4:00pm | Break |
| 4:00pm to 5:15pm | The Organizational Expression of Espoused Humanizing Values in Ethical Business and Financial Accounting Practices Moderator: Darlene Himick, Concordia University |
| 6:00pm | Dinner Michaels on Simcoe, $60 set menu. Participants to pay for their own meal |
| Saturday, April 20 | |
| 8:00am to 9:00am | Breakfast - Buffet Location for meeting: Rehearsal Hall 3 |
| 9:00am to 10:15am | Whisleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders and Wrongdoer Power Status Moderator: Wally Smieluauskas |
| 10:15am to 10:30am | Break |
| 10:30am to 11:45am | An Examination of CEO Social Ties and CEO Reputation on Judgements about CEO Compensation Moderator: W. Morley Lemon, University of Waterloo |
| 11:45am to 12:00pm | Wrap up |
PANTAGES HOTEL
200 Victoria Street, Toronto, ONConference Hotel rate: $169 CAD
Guestroom reservation deadline: March 19, 2013
Reserve your guestroom today.
NOTE: Your hotel reservation does not register you for the conference. Contact Jenny Rothwell to register for the Ethics Symposium.
Thank you to the Centre for Accounting Ethics, the Symposium sponsor, who has waived the registration fee for the 2013 Accounting Ethics Symposium.
The Centre for Accounting Ethics is very pleased that papers from this Symposium will be considered for a Special Issue of the Journal of Business Ethics.
For more information on the Call for papers please follow the link provided. Submission deadline is January 15, 2013. Decisions for acceptance of papers will be finalized and communicated by March 4, 2013.
For more information, call or email Linda Robinson, Director, Centre for Accounting Ethics; Tel: (519) 888-4567 ext. 36995; Email: L2robins@uwaterloo.ca.
