• COVID 19 - Information
• CONFERENCE ORGANIZERS
• BACKGROUND
• CALL FOR PAPERS AND PUBLICATION OPPORTUNITIES
• CALL FOR PAPERS AND PUBLICATION OPPORTUNITIES
• WORKSHOP PROGRAMME
• PRACTICALITIES
• LIST OF PARTICIPANTS
• DOWNLOAD ACCEPTED PAPERS

At EIASM, the necessary actions and precautions are being taken to ensure a safe environment for our activities, faculty and participants.

Consequently, we have decided to postpone the face-to-face 2021 Workshop on Fraud and Accounting Scandals and instead offer an 

online program in March 

Domenico Campa - International University of Monaco, Monaco
Aude Deville - Nice University, Nice University School of Management, France
Yves Gendron – Université Laval, Québec
Alberto Quagli – University of Genoa, Italy
Paola Ramassa – University of Genoa, Italy
 

The first edition of the EIASM “Workshop on Preventing Accounting Scandals: Practices and Practitioners” took place in March 2019 in Monaco. The 2021 Workshop aims to capitalize on the strengths and interest that the first edition generated.

Accounting standards (IFRS/US GAAP/Local GAAP) are complex. Indeed, they are detailed rules that address how economic transactions should be reported on companies’ annual reports. A series of institutional actors (external and internal auditors, market regulators, audit committees) are also in charge of monitoring the implementation of accounting standards. Despite the array of control devices, fraud and accounting scandals are commonplace, therefore leading one to question the extent of controllability surrounding such events. The continuous flow of frauds and scandals is often understood as ensuing from the constant profitability pressures on firms’ management as well as flaws regarding the range of institutional monitoring devices.

The literature on fraud and accounting scandals is voluminous and predicated on different approaches and research methodologies. The workshop particularly aims to explore practices and practitioners behind fraud and accounting scandals under different perspectives and different scenarios, with the aim of bringing out new research questions on this area. The workshop organizers are open to all types of methodologies.

Papers on the following areas are welcome (the list is not exclusive):

• incentives to abide or not by accounting standards;
• practices of standard setters, auditors, and accountants;
• internal control deficiencies;
• accountant professionalization surrounding the fraud concept;
• legitimization of standards and best practices;
• failure of monitoring tools at the institutional level;
• learning objectives in the context of accounting education;
• enforcement of accounting standards;
• ways in which fraud and scandals are socially constructed, and the effects ensuing from this construction;
• nature and effect of ethics and fraud training;
• impact of exceptional events (such as the current pandemic crisis) on financial reporting misbehaviours and on initiatives to control for fraud.

Both long abstracts (300-700 words) and full papers will be considered in the selection. Extended abstracts should include, at least, the purpose/aims of the paper, its originality, its research methods, and its intended contribution.

All papers will be presented and discussed in several plenary sessions (each selected paper will have 15 minutes of presentation and 30 minutes of discussion). A discussant will be appointed to each presentation.

To present your research at the workshop, you should submit
an extended abstract or a full paper

by 

December 16, 2020 (extended deadline)

To be acceptable, proposals MUST be submitted only through this web site!!
All submissions must be in English.

Please click HERE to submit ON LINE.​

PUBLICATION :

Authors of selected papers from the workshop will be invited to submit their revised papers for a special issue of “Critical Perspectives on Accounting”, subject to the normal review processes of the journal.

Special issue details available HERE.

The literature on fraud and accounting scandals is voluminous and predicated on different approaches and research methodologies. The workshop particularly aims to explore practices and practitioners behind fraud and accounting scandals under different perspectives and different scenarios, with the aim of bringing out new research questions on this area. The workshop organizers are open to all types of methodologies.

Papers on the following areas are welcome (the list is not exclusive):

• incentives to abide or not by accounting standards;
• practices of standard setters, auditors, and accountants;
• internal control deficiencies;
• accountant professionalization surrounding the fraud concept;
• legitimization of standards and best practices;
• failure of monitoring tools at the institutional level;
• learning objectives in the context of accounting education;
• enforcement of accounting standards;
• ways in which fraud and scandals are socially constructed, and the effects ensuing from this construction;
• nature and effect of ethics and fraud training;
• impact of exceptional events (such as the current pandemic crisis) on financial reporting misbehaviours and on initiatives to control for fraud.

Both long abstracts (300-700 words) and full papers will be considered in the selection. Extended abstracts should include, at least, the purpose/aims of the paper, its originality, its research methods, and its intended contribution.

All papers will be presented and discussed in several plenary sessions (each selected paper will have 15 minutes of presentation and 30 minutes of discussion). A discussant will be appointed to each presentation.

the submission deadline is over

PUBLICATION :

Authors of selected papers from the workshop will be invited to submit their revised papers for a special issue of “Critical Perspectives on Accounting”, subject to the normal review processes of the journal.

Special issue details available HERE.

The Workshop Programme is available HERE

FEES

The fees for participating in the ONLINE workshop : 

Payments should be made by :

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

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