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Domenico Campa - International University of Monaco, Monaco
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):
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
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.
The fees for participating in the ONLINE workshop :
Payments should be made by :
ADMINISTRATIONMs. 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