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8TH EIASM WORKSHOP ON ACCOUNTING AND REGULATION


SIENA, ITALY, JUNE 27-29, 2019
CO-ORGANISED WITH

ORGANISING COMMITTEE

Roberto Di Pietra, University of Siena
Günther Gebhardt, Goethe-University Frankfurt
Stuart McLeay, The University of Sydney
Joshua Ronen, Stern School of Business, New York University

KEYNOTE SPEAKERS

The Workshop Keynote Speakers will be:

Andreas Barckow (German NSS and EFRAG Board)
Angelo Casò (President of OIC - Italian Standards Board)
Tommaso Fabi (Research Director of OIC)
Luzi Hail (The Wharton School - University of Pennsylvania, USA)
Anne McGeachin (IASB Technical Principal)
Filippo Poli (EFRAG Research Director)
Ann Tarca (Board member IASB)
Alfred Wagenhofer (University of Graz, Austria)

CALL FOR PAPERS

We encourage the submission of papers addressing Accounting & Regulation. Topics may include:

  • Accounting and regulatory compliance;
  • The continuing challenges and opportunities presented by the adoption of IFRS and other international standardization and convergence projects;
  • Auditing and oversight of the accounting profession;
  • Effect of regulation on management behavior, including earnings management and financial disclosure;
  • Impact of regulation on corporate governance mechanisms, and the implications for financial reporting quality;
  • Impact of accounting regulation on markets and institutions;
  • Structures and processes of standard setting in different social and political settings, and the potential for deregulation in a changing world order;
  • Accounting regulation of other entities, including financial and governmental institutions;
  • Consideration of regulatory effects and institutional frameworks in qualitative and quantitative research designs in accounting;
  • Impacts, challenges and opportunities of integrated reporting and the reporting of non-financial information for accounting, auditing and governance;
  • Conceptual Framework reforms.

The aim of the Eighth Workshop in this series is to make an informed contribution to the wider debate on the role of accounting and financial reporting as a regulated activity, especially highlighting any interactions with corporate governance, auditing and finance. In particular, we ask whether reporting standards should be formulated with the aim to solely help users predict, evaluate and compare future cash flows and their associated uncertainty or to also promote the efficient allocation of resources, as explicitly recognized by Conceptual Frameworks. In a similar vein, should the reporting objectives include the provision of information about external benefits conferred and costs imposed on other entities or individuals? Should distributional considerations enter the standard setting debate or should the role of accounting standard setters be more narrowly defined as meeting stakeholders' needs, leaving issues of economic efficiency, stability and growth, as well as welfare considerations, to governmental institutions?

This workshop provides a unique opportunity to offer new insights into these aspects of the regulatory processes, especially in the current economic climate. What, for instance, has been the impact of exit valuation and the recording of impairment losses in illiquid markets in which credit has dried up? Have such write-downs caused contagion and thus contributed to the severity of the financial crisis? Should the rating of debt securities be solely the domain of credit rating agencies or should the auditing role be expanded to include the rating of securities? Have recent frictions between political institutions and standards setters been due, at least partially, to a difference in objectives between the two? Would the inclusion of economic stability and growth as additional objectives of the standards setters have eliminated or at least reduced the frictions? What are the implications of moves towards deregulation in the changing world order, given the current US administration's position on possible financial deregulation, and the UK’s negotiations to leave the EU?

A feature of this 8th International Workshop on Accounting and Regulation is the involvement of the Journal of Management and Governance (JMG), which wishes to encourage the submission of papers on “Governance and Accounting Regulation.

Papers submitted on this theme will be eligible for publication in a Special Issue of the JMG, provided the papers meet the standards of the journal.

THE SUBMISSION DEADLINE IS OVER 



Acceptance
Authors will be notified of provisional acceptance by April 15th, 2019.
Please note that final inclusion in the program will be contingent on receiving the full paper, abstract and workshop registration.

 

 

FINAL PROGRAMME

Please find HERE the Workshop Final Programme. 

DEADLINES

- March 18th, 2019 -  (March 25th)
Deadline for submission of abstracts and draft papers

- April 15th, 2019 - 
Authors notified of acceptance

- May 27th, 2019 - 
Deadline for submission of full papers and registration

LOCATION - ACCOMMODATION

LOCATION

The workshop will take place in the 

"Santa Chiara Lab"
Via Valdimontone, 1
Siena 

 

ACCOMMODATION

Siena is a small city and the the workshop location is easily reachable.
The end of June is the high season, it is thus recommended to book your room as soon as possible.

A number of rooms with special rate has been booked at the NH hotel. (
Via La Lizza, 1, 53100 Siena )
 
If you want to take advantage of this offer, please use the form downloadable HERE  
(and send it back to the hotel)

Note that  the payment for the entire stay will be collected directly by the Hotel at check in, together with the amount due as city tax

  •  From the reservation until 29 March 2019, in case of partial or total cancellation you can cancel the 100% of the confirmed services, on daily basis
     
  • From 30 March 2019 until 30 April 2019, in case of partial or total cancellation you can cancel the 50% of the confirmed services, on daily basis
  • From 01st May, in case of partial or total cancellation, the hotel will charge the 100% of the confirmed services, on daily basis

 

THE PALIO OF SIENA !!

The Palio is a picturesque horse race in the heart of historical Siena.

Each year, the schedule for the Palio remains exactly the same, with dates for the first Palio always from June 29th - July 2nd, and dates for the second Palio always from August 13th - August 16th. Of course there are many preparations, small celebrations, dinners and ceremonies during the weeks preceeding and following the official dates of the Palio

This year, the Palio will take place on July 2nd, however, some preparatory activities will already start on the days before (period of our workshop !) this is why it is very important to book your flights and accommodation well in advance !!!


 www.ilpalio.org/palioenglish.htm

HOW TO REACH SIENA?

By plane

The closest airports are Pisa (Galileo Galilei), Florence (Amerigo Vespucci) and Rome (Leonardo Da Vinci – Fiumicino; G.B. Pastine – Ciampino). There are good bus, train and car connections to Siena.

By train

Florence Central Railway Station (Santa Maria Novella): direct trains to Siena leave every hour until 9 pm (journey time: 1:45 hours).

Pisa Airport Railway Station: trains to Siena with a change in Empoli or two changes (Pisa Central Railway Station and Empoli) leave every 30 minutes until 9 pm (journey time: about 2 hours).

Rome Central Railway Station (Roma Termini): trains to Siena with a change in Chiusi (or Grosseto) leave every hour until 8 pm (journey time: about 3 hours).

By bus

Florence Central Bus Station (opposite Santa Maria Novella railway station): direct buses (Sita or Train) to Siena leave every hour until 7 pm (journey time: about 1:30 hours).

Rome Central Bus Station (Roma Tiburtina): direct buses to Siena leave every 1:30 hours until 8 pm (journey time: about 2.30 hours).

By car

From North: superstrada Florence – Siena, exit Siena Nord
From South: autostrata A1, exit Valdichiana-Bettolle, direction Siena
Please note: private cars are not allowed in the city centre

HOW TO REACH SANTA CHIARA LAB & ORTO DE PECCI

Find the map and explanation HERE

PRACTICALITIES

ACCOMMODATION

Siena is a small city and the the workshop location is easily reachable.
End of June is the high season, it is thus recommended to book your room as soon as possible (specially because of the Palio).

A limited number of rooms with special rate has been booked at the NH hotel. 
If you want to take advantage of this offer, please use the form downloadable HERE  (and send it back to the hotel)

FEES

The fees include participation to 3 days Workshop, access to the web site and papers, lunches, morning and afternoon refreshments and the welcome coctail. 

The workshop dinner and Wine Tasting are optional. Separate registration is requested. 

 

   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
366,00 € (including 66,00 € VAT)
For participants coming from another academic institution 475,80 € (including 85,80 € VAT)

Cancellations made before June 1, 2019 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.

Payments should be made by :

  • The following credit cards: Visa or Eurocard/Mastercard/Access

DOWNLOAD LIST OF PARTICIPANTS

DOWNLOAD ACCEPTED PAPERS

ADMINISTRATION

Ms. Graziella Michelante - EIASM Conference Manager
EIASM - PASSAGE DU NORD - 19 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: +32 2 512 19 29
Email: michelante@eiasm.be