Roberto Di Pietra, University of Siena
We encourage the submission of papers addressing Accounting & Regulation. Topics may include:
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) 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 :
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.
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)
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)
From North: superstrada Florence – Siena, exit Siena Nord
The academic program will start at 1.30pm on Thursday, July 7th, 2016 and will finish at mid day on Saturday.
The Workshop venue will be the headquarters of
This building (Palazzo Salimbeni) is located in the main street (Via Banchi di Sopra), close to the central piazza (Il Campo).
Siena is a small city and the the workshop location is easily reachable.
The very special price for the dinner is 50 EUR (including wines).
MAP OF THE CITY
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 :
ADMINISTRATIONMs. Graziella Michelante - EIASM Conference Manager
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