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Refereed Journal Publications:
|
W. E.
SHAFER and Z. Wang (2010), ¡§Effect of Ethical Context on Conflict
and Commitment among Chinese Accountants¡¨, Managerial
Auditing Journal, (forthcoming). |
|
R. S.
Simmons, W.E. SHAFER and R. S. Snell (2010), ¡§Effect of a
Business Ethics Elective on Hong Kong Undergraduates' Attitudes
towards Corporate Ethics and Social Responsibility¡¨, Business
and Society, (forthcoming). |
|
W. E.
SHAFER (2010), ¡§Social paradigms in China and the West¡¨, in Corporate Social Responsibility in Asia, edited by K.
Fukukawa, Routledge: 23-44. |
|
W. E.
SHAFER.(2009),
¡§Ethical Climate, Organizational-professional
Conflict and Organizational Commitment: A study of Chinese
Auditors¡¨,
Accounting, Auditing and Accountability Journal,
22
(7): 1087-1110. |
|
W. E.
SHAFER and R. S. Simmons (2008), ¡§Social Responsibility,
Machiavellianism and Tax Avoidance: A study of Hong Kong Tax
Professionals¡¨, Accounting, Auditing and Accountability
Journal, 21(5): 695-720. |
|
W. E.
SHAFER
(2008),
¡§Ethical Climate in Chinese CPA firms¡¨,
Accounting, Organizations and Society, 33: 825-835. |
|
K. Fukukawa,
W. E. SHAFER and G. M. Lee (2007). ¡§Values and Attitudes
toward Social and Environmental Accountability: A study of MBA
Students¡¨, Journal of Business Ethics, 71(4): 381-394. |
|
W. E. SHAFER, K.
Fukukawa and G. M. Lee (2007). ¡§Values and The Perceived
Importance of Ethics and Social, Responsibility: The U.S.
versus China¡¨, Journal of Business
Ethics, 70(3): 265-284. |
|
W. E.
SHAFER (2006). ¡§Social Paradigms and Attitudes toward
Environmental Accountability¡¨, Journal of Business Ethics,
65(2): 121- 147. |
|
W. E.
SHAFER
and Y. Gendron (2005). ¡§Analysis of A Failed Jurisdictional
Claim: The Rhetoric and Politics Surrounding the AICPA Global
Credential Project¡¨, Accounting,
Auditing and Accountability Journal 18 (4): 453-491.
|
|
W. E. SHAFER (2004). ¡§Qualitative Financial Statement
Disclosures: Legal and Ethical Considerations", Business
Ethics Quarterly 14 (3): 433-451.
|
|
W. E. SHAFER and R. E. Morris (2004). ¡§An Exploratory
Study of
Auditors' Perceptions of Sanction Threats¡¨, Research
in Accounting Regulation 17: 209-231.
|
|
W. E. SHAFER, A. A. Ketchand and R. E. Morris (2004). ¡§Auditors'
Willingness to Advocate Client-preferred Accounting Principles¡¨, Journal of Business Ethics 52 (3):
213-227.
|
|
W. M. Liao, D. R. Finley and W. E. SHAFER (2004). ¡§Effects of
Responsibility and Cohesiveness on Group Escalation Decisions¡¨, Advances in Management Accounting 13:
245-259.
|
|
W. E. SHAFER and D. Owsen (2003). ¡§Policy Issues
Raised by
For-profit Spinoffs from Professional Associations: An
evaluation of A Recent AICPA Initiative¡¨, Journal of Business
Ethics 42 (2): 181-195.
|
|
W. E. SHAFER (2002). ¡§Effects of Materiality, Risk, and
Ethical
Perceptions on Fraudulent Reporting by Financial Executives¡¨,
Journal of Business Ethics 38 (3): 241-260.
|
|
W. E. SHAFER (2002). ¡§Ethical Pressure,
Organizational-professional Conflict, and Related Work Outcomes
Among Management Accountants¡¨, Journal of Business Ethics
38 (3): 261-273.
|
|
W. E. SHAFER, D. J. Lowe, and T. J. Fogarty (2002). ¡§Effects of
Corporate Ownership on Public Accountants¡¦ Professionalism and
Ethics¡¨, Accounting Horizons 16 (2): 109-124.
|
|
W. E. SHAFER, L. J. Park, and W. M. Liao (2002).
¡§Professionalism, Organizational-professional Conflict, and Work
Outcomes: A study of Certified Management Accountants¡¨,
Accounting, Auditing, and Accountability Journal 15 (1):
46-68.
|
|
W. E. SHAFER, R. E. Morris, and A. A. Ketchand (2001). ¡§Effects
of Personal Values on Auditors¡¦ Ethical Decisions¡¨,
Accounting, Auditing, and Accountability Journal, 14 (3):
254-277.
|
|
W. E. SHAFER (2001). ¡§Tax Practitioners¡¦ Willingness to
Trust
Clients: Effects of Prior Experience, Situational, and
Dispositional Variables,¡¨ Advances in Taxation Volume 13:
141-167.
|
|
C. Cruz, W. E. SHAFER, and J. R. Strawser (2000). ¡§A
Multidimensional Analysis of Tax Practitioners¡¦ Ethical
Judgments¡¨, Journal of Business Ethics 24 (3): 223-244.
|
|
W.
E. SHAFER, R. E. Morris, and A. A. Ketchand (1999). ¡§The Effects
of Formal Sanctions on Auditor Independence¡¨, Auditing: A
Journal of Practice & Theory 18 (Supplement): 85-101. |
|
A. A. Ketchand, R. E. Morris, and W. E. SHAFER (1999). ¡§An
Analysis of The Role of Moral Intensity in Auditing Judgments¡¨, Research on Accounting Ethics Volume 5: 249-269. |
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Other Publications |
|
W. E. SHAFER and D. Owsen (2003). ¡§The Role of Professional
Associations¡¨, The CPA Journal (January): 15-16.
|
|
W. E. SHAFER, J. G. Kunkel, and K. Hansen (2003). ¡§Effects of
The 150-hour Education Requirement¡¨, The CPA Journal
(January): 72-73.
|
|
W. E. SHAFER, L. J. Park, and A. A. Ketchand (1999). ¡§Giving
Back: Pro Bono Accounting Services¡¨, Journal of
Accountancy (November): 95-98.
|
|
W. E. SHAFER and R. E. Morris (1998). ¡§Small Practitioners¡¦
Views on New Assurance Services¡¨, National Public Accountant
43 (10): 26-29.
|
|
W. E. SHAFER (1998). ¡§The Accounting Profession in
The New
Millennium¡¨, Business Forum (Winter/Spring): 31-35.
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Conference Presentations
|
Simons, R. S., W. E. SHAFER, and R. S. Snell (June 2009),
¡§Effects of A Business Ethics Elective on Hong Kong
Undergraduates¡¦ Attitudes towards Corporate Ethics and Social
Responsibility¡¨, Oxford Business and Economics Conference,
Oxford, UK. |
|
W. E.
SHAFER (April 2009), ¡§Ethical Climate,
Organizational-professional Conflict and Organizational
Commitment: A study of Chinese Auditors¡¨, Western Regional
Meeting of the American Accounting Association, San Diego,
California. |
|
W. E.
SHAFER and R. S. Simmons (January 2009), ¡§Effects of Ethical
Culture and Firm Type on The Ethical Decisions of Tax
Practitioners in Mainland China¡¨, Australasian Taxation
Teachers Association Conference, Christchurch, New Zealand. |
|
W. E. SHAFER, K. Fukukawa and G. M. Lee (November
2006). ¡§Values and The Perceived Role of Ethics and Social Responsibility: The U.S. vs. China¡¨, World Business Ethics
Forum, Hong Kong and Macau. |
|
W. E. SHAFER and R. S. Simmons (November 2006).
¡§Social Responsibility, Machiavellianism and Tax Avoidance: A
study of Hong Kong Tax Professionals¡¨, World Business Ethics
Forum, Hong Kong and Macau. |
|
W. E. SHAFER and R. S. Simmons (July 2006).
¡§Social Responsibility, Machiavellianism and Tax Avoidance: A
study of Hong Kong Tax Professionals¡¨, Accounting and Finance
Association of Australia and New Zealand Conference,
Wellington, New Zealand. |
|
W. E. SHAFER (2005). ¡§Social Paradigms and Attitudes toward
Environmental Accountability¡¨, American Accounting Association
Annual Meeting.
|
|
W. E. SHAFER and K. Fukukawa (2004). ¡§Values and
Attitudes
toward Social and Environmental Accountability¡¨,
American Accounting Association
Annual Meeting.
|
|
W. E. SHAFER, R. E. Morris, and A. A. Ketchand (2004). ¡§An
Exploratory Study of Auditor Perceptions of Factors Affecting
Adherence to Codes of Ethics¡¨, American Accounting Association
Annual Meeting.
|
|
W. E. SHAFER, W. M. Liao, and D. R. Finley (2004). ¡§Effects of
Responsibility and Cohesiveness on Group Escalation Decisions¡¨,
Western Regional Meeting of the American Accounting Association.
|
|
W. E. SHAFER, R. E. Morris, and A. A. Ketchand (2003).
¡§Auditors¡¦ Willingness to Advocate Client-preferred Accounting
Principles¡¨, American Accounting Association Annual Meeting.
|
|
W. E. SHAFER and D. Owsen (2002). ¡§Policy Issues
Raised by
For-profit Spinoffs from Professional Associations: An
Evaluation of A Recent AICPA initiative¡¨, Ninth Annual
International Conference Promoting Business Ethics.
|
|
W. E. SHAFER (2002). ¡§Ethical Pressure,
Organizational-professional Conflict, and Related Work Outcomes
Among Management Accountants¡¨, Ninth Annual International
Conference Promoting Business Ethics.
|
|
W. E. SHAFER, Y. Gendron, and D. Owsen (2002). ¡§On
Accountancy¡¦s
Jurisdictional Boundaries: The AICPA Global Credential Project¡¨,
Critical Perspectives on Accounting Conference.
|
|
W. E. SHAFER, D. J. Lowe, and T. J. Fogarty (2001). ¡§Will
Professionalism Survive in Corporate-owned Accounting Firms?¡¨,
Eighth Annual International Conference Promoting Business
Ethics.
|
|
W. E. SHAFER, D. J. Lowe, and T. J. Fogarty (2001). ¡§The
Implications of Corporate Acquisitions of CPA Firms for
Professionalism and Ethics in Public Accounting¡¨ Sixth
Symposium on Ethics Research in Accounting, American Accounting
Association Annual Meeting.
|
|
W. E. SHAFER and D. Owsen (2001). ¡§Public Policy
Issues Raised
by CPA2Biz.com: A Critical Evaluation of A Recent AICPA Initiative¡¨, American Accounting Association Annual Meeting.
|
|
W. E. SHAFER (2001). ¡§Effects of Materiality, Risk, and
Ethical
Perceptions on Earnings Manipulation: A Study of Executive
Judgment¡¨, American Accounting Association Annual Meeting.
|
|
W. E. SHAFER, A. A. Ketchand, and R. E. Morris (2001). ¡§An
Empirical Investigation of Factors Influencing Subordination of
Judgment in Professional Auditors¡¨, Sixth International
Conference of the Decision Sciences Institute.
|
|
W. E. SHAFER and L. J. Park (2000). ¡§Professionalism and
Organizational-professional Conflict among Management
Accountants¡¨, American Accounting Association Annual Meeting.
|
|
W. E. SHAFER (2000). ¡§Effects of Client Reliability,
Situational, and Dispositional Variables on Tax Practitioners¡¦
Willingness to Accept Questionable Data¡¨, Fifth Symposium on
Ethics Research in Accounting, American Accounting Association
Annual Meeting.
|
|
W. E. SHAFER, R. E. Morris, and A. A. Ketchand (1999). ¡§The
Effects of Formal Sanctions on Auditor Independence¡¨,
University of Waterloo Auditing Symposium.
|
|
W. E. SHAFER, J. R. Strawser, and R. E. Morris (1999). ¡§Effects
of Superior Pressure, Perceived Harm, and Responsibility for
Consequences on Auditors¡¦ Ethical Decisions,
Fourth Symposium
on Ethics Research in Accounting, American Accounting
Association Annual Meeting. |
|
W. E. SHAFER, R. E. Morris, and A. A. Ketchand (1999). ¡§The
Effects of Values and Moral Intensity on Auditors¡¦ Ethical
Decision Making¡¨, American Accounting Association Annual
Meeting.
|
|
W. E. SHAFER and L. J. Park (1999). ¡§An Investigation of
Cultural Differences in Accounting Students¡¦ Ethical Decisions¡¨,
Proceedings of the Western Regional Meeting of the American
Accounting Association.
|
|
W. E. SHAFER and L. J. Park (1999). ¡§An Investigation of
Cultural Differences in Accounting Students¡¦ Ethical Decisions¡¨,
Proceedings of the Twenty-Eighth Annual Meeting of the
Western Decision Sciences Institute.
|
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