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7TH WORKSHOP ON ACCOUNTING AND REGULATION


SIENA, ITALY, JULY 7-9, 2016
ORGANISING COMMITTEE

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

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 behaviour, 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;
  • 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.
  • Impact, challenges and opportunities of Integrated Reporting for Accounting, Auditing and Governance

The aim of the Seventh 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 highlighting also any interactions with corporate governance, auditing and finance. In particular, we ask whether reporting standards should be formulated with the aim solely to help users to predict, evaluate and compare future cash flows and their associated uncertainty, or also to 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, and 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?

A new development in this 7th International Workshop on Accounting and Regulation is the involvement of three academic journals in designing the call for papers and the eventual program. The journals and their respective editors are:

  • the International Journal of Accounting (IJA), Rashad Abdel-Khalik (University of Illinois, USA),
  • the Journal of Accounting, Auditing & Finance (JAAF), Bharat Sarath (Rutgers Business School, USA)
  • the Journal of Management and Governance (JMG), Roberto Di Pietra (University of Siena, Italy).

The International Journal of Accounting (IJA) aims to encourage paper submissions on the “Enforcement of IFRS in Different Cultures”. The Journal of Accounting, Auditing & Finance (JAAF) is interested to solicit paper submissions on “Comparing Financial and Governmental Accounting Across Different Countries”. The Journal of Management and Governance wishes to encourage the submission of papers on “Governance and Accounting Regulation”.

WORKSHOP PROGRAMME

WORKSHOP PROGRAMME :

Please click

HERE to have the programme overview &  HERE to have the workshop parallel sessions programme and summary of paper presentations.

 

 

 

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 to 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 that private cars are not allowed in the city centre

PRACTICALITIES

TIME

The academic program will start at 1.30pm on Thursday, July 7th, 2016 and will finish at mid day on Saturday.
 

LOCATION

The Workshop venue will be the headquarters of
The Monte dei Paschi Bank
3 Piazza Salimbeni, Siena.

This building (Palazzo Salimbeni) is located in the main street (Via Banchi di Sopra), close to the central piazza (Il Campo).

During the workshop, we shall use the following rooms in Palazzo Salimbeni:
1) Sala San Galgano (including plenary sessions);
2) Sala La Rocca;
3) Sala Multimediale and
 


                                            

                 
                                           


See more pictures  HERE

ACCOMMODATION

Siena is a small city and the the workshop location is easily reachable.
July 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. 
If you want to take advantage of this offer, please use the form downloadable HERE  (and send it back to the hotel)

A number of rooms with special rate has been booked at the Hotel Santa Caterina

If you want to take advantage of this offer, please use the form downloadable HERE  (and send it back to the hotel)

RESTAURANTS AND BARS

We suggest you to visit Terre di Siena’s web site (http://www.terresiena.it/en) to find recommended bars and restaurants.

WORKSHOP DINNER


The workshop dinner will take place in a restaurant located in the marvellous Piazza del Campo in Siena.
'Ristorante alla Speranza' 
http://www.allasperanza.it/dove.html

The very special price for the dinner is 50 EUR (including wines).
In case you decide to register to the dinner, please do so via the registration tool.

To register to the workshop dinner, please click HERE

 

MAP OF THE CITY 

Is available HERE


FEES

The fees include participation to the workshop, workshop documents, lunches, morning and afternoon refreshments and the welcome coctail.

   
For participants affiliated with an institution that is member or associate member of the EIASM's
Academic Council
369,00 € (including 69,00 € VAT)
For participants coming from another academic institution 479,70 € (including 89,70 € VAT)

Cancellations made before June 10, 2016 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