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Call for Papers

Journal of Business Ethics

Accounting Ethics and Regulation: SOX 15 Years Later

SUBMISSION DEADLINE: December 1, 2016

In conjunction with the

3nd Biennial Symposium on Accounting Ethics

April 2017

Toronto, Canada

The Centre for Accounting Ethics at the University of Waterloo is pleased to announce its 3nd biennial Symposium to be held in Toronto, Canada on the theme Accounting Ethics and Regulation: SOX 15 Years Later.

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. Its substance was replicated in many other jurisdictions. In comments made at the 10th anniversary of SOX, Senator Sarbanes commented:

"My hope is that the Act becomes so much a part of the way business is done in this country; so much a part of establishing the standards, that it is not seen as something separate and apart. It really becomes part of the very structure of the business world. And what comes out of that, of course, are higher standards, more ethical behavior and to the benefit of everyone."

We are now fifteen years on and it seems fitting to take a look back at the effectiveness of this important regulatory change and ask whether the imposition of regulation such as this one actually promotes ethical behavior, especially given the events leading to the financial crisis of 2008.

This Symposium and Issue invites papers reflecting a full range of methodologies exploring this topic. It seeks papers that explore questions that have yet to be addressed and urges scholars to consider the interaction of the existing streams of literature and whether the literature can take new directions. Although papers on the theme of the Symposium will be given preference, papers on other relevant accounting ethics topics will also be considered. Both private sector and public sector issues are of interest. All research methods are welcome.

Subject to editorial review and approval, accepted research papers with discussants' comments will be considered for publication in a Thematic Symposium of the Journal of Business Ethics (JBE) guest edited by Sally Gunz (University of Waterloo Centre for Accounting Ethics) and Linda Thorne (Schulich School of Business, York University). Travel grants will be provided to one author of each accepted paper and all discussants.

Submission deadline is December 1, 2016: Submitted papers will be subject to blind peer review by academics and practitioners. Authors must adhere to the editorial style of the Journal of Business Ethics at the following link: http://www.springer.com/authors?SGWID=0-111-6-793301-0). Please submit an electronic copy of the paper through the Journal of Business Ethics submission website http://www.edmgr.com/busi/ by selecting the "SI Waterloo Symposium" from the list of available article types.