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 SHAFER, William Eugene

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 Associate Professor

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 BBA (Sam Houston);

 MS (Sam Houston);

 PhD (University of Houston);

 CPA (USA);    CMA (USA)

 Department of Accountancy

 Phone: (852) 2616-8165

 Email:  weshafer@ln.edu.hk

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Research Interests:

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  • Professionalism and ethics in accounting

  • Accounting regulation

  • Social and environmental reporting

  • Corporate social responsibility

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Teaching Interests:

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  • Auditing

  • Financial Accounting

  • Managerial Accounting

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Refereed Journal Publications:

W. E. SHAFER and R. S. Simmons. ¡§Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals¡¨, Accounting, Auditing and Accountability Journal (forthcoming).

W. E. SHAFER. ¡§Ethical climate in Chinese CPA firms¡¨, Accounting, Organizations and Society (forthcoming).
W. E. SHAFER,  K. Fukukawa 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. E. SHAFER, W. M. Liao and D. R. Finley (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.

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.

Conference Presentations

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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