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SHAFER, William Eugene

nancy

Associate Professor 

BBA (Sam Houston); MS (Sam Houston); PhD (University of Houston); CPA (inactive) (USA); CMA (USA)

Department of Accountancy

Phone: (852) 2616-8181

Email:  weshafer@ln.edu.hk

 

Research Interests:

  • Professionalism and ethics in accounting
  • Corporate social responsibility
  • Business ethics

 
Teaching Interests:

  • Auditing
  • Financial Accounting
  • Managerial Accounting

Refereed Journal Publications:

Shafer, W. E., and L. Lucianetti. 2018. Machiavellianism, stakeholder orientation and support for sustainability reporting. Business Ethics 27(3): 272-285.
Shafer, W. E., and Z. Wang. 2018. Machiavellianism, social norms and taxpayer compliance. Business Ethics 27(1): 42-55.
Shafer, W. E., R. S. Simmons and R. W. Y. Yip. 2016. Social responsibility, professional commitment and tax fraud. Accounting, Auditing & Accountability Journal 29(1): 111-134.  
Shafer, W. E., 2015. Ethical climate, social responsibility and earnings management. Journal of Business Ethics. 146(1): 43-60.
Simmons, R. S., Shafer, W. E. and R. S. Snell. 2013. Effects of a business ethics elective on Hong Kong undergraduates’ attitudes towards corporate ethics and social responsibility. Business and Society 52:558-591.
Shafer, W. E., M. C. C. Poon, and D. Tjosvold. 2013. An investigation of ethical climate in a Singaporean accounting firm. Accounting, Auditing & Accountability Journal 26(2): 312-343.
Shafer, W. E., M. C. C. Poon, and D. Tjosvold. 2013. Ethical climate, goal interdependence, and commitment among Asian auditors. Managerial Auditing Journal 28(3): 217-244.
Shafer, W. E., and R. S. Simmons. 2011. Effects of organizational ethical culture on the ethical decisions of tax practitioners in Mainland China. Accounting, Auditing & Accountability Journal 24(5): 647-668.  
Shafer, W. E., and Z. Wang. 2011. Effects of ethical context and Machiavellianism on attitudes toward earnings management in China. Managerial Auditing Journal 26(5): 372-392.
Shafer, W. E., and Z. Wang. 2010, “Effect of Ethical Context on Conflict and Commitment among Chinese Accountants”, Managerial Auditing Journal, 25(4): 377-400.
Shafer, W. E., 2010, “Social paradigms in China and the West”, in Corporate Social Responsibility in Asia, edited by K. Fukukawa, Routledge: 23-44.
Shafer, W. E., 2009,  “Ethical Climate, Organizational-professional Conflict and Organizational Commitment: A study of Chinese Auditors, Accounting, Auditing and Accountability Journal, 22 (7): 1087-1110.
Shafer, W. E., 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.
Shafer, W. E., 2008,  “Ethical Climate in Chinese CPA firms”, Accounting, Organizations and Society, 33: 825-835.
K. Fukukawa, Shafer, W. E. 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.
Shafer, W. E., 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. 
Shafer, W. E., 2006. “Social Paradigms and Attitudes toward Environmental Accountability”, Journal of Business Ethics, 65(2): 121-147.
Shafer, W. E., 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.
Shafer, W. E., 2004. “Qualitative Financial Statement Disclosures: Legal and Ethical Considerations", Business Ethics Quarterly 14 (3): 433-451.
Shafer, W. E., and R. E. Morris. 2004. “An Exploratory Study of Auditors' Perceptions of Sanction Threats”, Research in Accounting Regulation 17: 209-231.
Shafer, W. E., 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 Shafer, W. E., 2004. “Effects of Responsibility and Cohesiveness on Group Escalation Decisions”, Advances in Management Accounting 13: 245-259.
Shafer, W. E. 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.
Shafer, W. E., 2002. “Effects of Materiality, Risk, and Ethical Perceptions on Fraudulent Reporting by Financial Executives”, Journal of Business Ethics 38 (3): 241-260.
Shafer, W. E., 2002. “Ethical Pressure, Organizational-professional Conflict, and Related Work Outcomes Among Management Accountants”, Journal of Business Ethics 38 (3): 261-273.
Shafer, W. E., D. J. Lowe, and T. J. Fogarty. 2002. “Effects of Corporate Ownership on Public Accountants’ Professionalism and Ethics”, Accounting Horizons 16 (2): 109-124.
Shafer, W. E., 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.
Shafer, W. E., 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.
Shafer, W. E., 2001. “Tax Practitioners’ Willingness to Trust Clients: Effects of Prior Experience, Situational, and Dispositional Variables,” Advances in Taxation Volume 13: 141-167.
C. Cruz, Shafer, W. E., and J. R. Strawser. 2000. “A Multidimensional Analysis of Tax Practitioners’ Ethical Judgments”, Journal of Business Ethics 24 (3): 223-244. 
Shafer, W. E., 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 Shafer, W. E., 1999. “An Analysis of The Role of Moral Intensity in Auditing Judgments”, Research on Accounting Ethics Volume 5: 249-269.