• UPDATE
• FACULTY/MODERATORS
• OBJECTIVE
• PROGRAMME DETAILS
• 12th FORUM - November 10, 2022
• 11th FORUM - September 8, 2022
• 10th FORUM - June 2, 2022
• 9th FORUM - April 7, 2022
• 8th FORUM - February 3, 2022
• 2021 SESSIONS
• PRACTICALITIES
• LIST OF PARTICIPANTS

2023

February 9 (Cancelled!) 
May 4 - 17.00-19:00 CEST (11:00 AM-13:00, New York time)
 

Prof. Chris Chapman  (University of Bristol, UK)

Prof. Yves Gendron (Université Laval, Canada)

Journals provide forums for discussion and development of knowledge, developing distinctive topical and methodological foci.  Recent years have seen a growing interest in the possibilities of qualitative research from journals that have not previously been active in this area of research. Seeing this interest as an opportunity to also develop new understandings of the potential of qualitative research in accounting, this discussion forum seeks to bring together interested researchers to present and discuss their qualitative research papers aiming at North American Journals.

Submission requirements: The forum is intended to facilitate discussion of the potential of qualitative research to contribute to research debates, particularly in North American Journals.  Submissions should comprise complete papers reporting on qualitative research in any area of accounting. Papers that are pre-journal submission or already under review are both welcome.

Please upload your paper as a word document so that individual participants can adapt spacing and font size preferences that best suit their reading style.

The forum will be organized as a series of 1 hour and 35 minute sessions which usually will be held between 17.00-18:35 CET (Paris, Berlin, Rome) – which is 11.00 - 12.35 EST (New York, Montréal). 

During each session 40 minutes each will be devoted to two papers. Authors will first introduce their paper for ten minutes. If they want, they may rely on PowerPoint but this is not mandatory. Spoken words may be sufficient. This will be followed by a 30-minute time devoted to Q/A with the audience. The final 15 minutes of the session will involve some tentative thoughts by Chris and Yves regarding some features of “North American” qualitative accounting research.

The meeting will take place between 17.00-18.35 CET (Paris, Brussels), which is 11.00 - 12.35 EST (New York, Montréal).

Participation is free of charge but attendees need to be the author or co-author of an accepted paper. Submission details - see above. 

The papers presented during this edition are: 

• HOW BITCOIN BECAME REAL: ACCOUNTING AS A DISCURSIVE TOOL IN THE CONSTRUCTION OF REALITY - Erica Pimentel, Melissa Fortin
• CHANGING FROM WITHIN: HOW SUPERVISORY BOARDS INFLUENCE AUDIT PARTNERS’ ROLE ENACTMENT -  Ioan Gheorghe Ivanescu, Brendan O’Dwyer

The papers presented during this edition were:

• TWO SIDES OF THE SAME COIN: BIG FOUR AND NON-BIG FOUR INSTITUTIONAL LOGICS IN PUBLIC ACCOUNTING - Tim Fogarty, Aleksandra Zimmerman, Laurence Daoust & Candice T. Hux
• AUDITORS’ EXPERT RESOURCES AND THE PRACTICE OF PROFESSIONAL SCEPTICISM -  Anna Samsonova-Taddei, Yasser A. Alnafisah

The papers presented during this edition were:

• EXPERIMENTING AND NARRATING INDEPENDENT AUDIT REGULATION: AN IMPRESSION MANAGEMENT PERSPECTIVE - Mouna Hazgui, Oriane Couchoux
   
• IMPLEMENTING THE ROOT CAUSE ANALYSIS PRACTICE IN PUBLIC ACCOUNTING – AN ETHNOGRAPHIC STUDY -  Wendy Groot, Anna Gold, Herman van Brenk, Dominic Detzen.

The papers presented during this edition were:

• WHAT ARE THE CHARACTERISTICS OF HIGH-AND LOW-QUALITY QUESTIONS DURING CONFERENCE CALL Q&A? WHY MIGHT ANALYSTS ASK LOW-QUALITY QUESTIONS. ARE THEY STUPID? - Matt Bamber, Pier-Luc Nappert
   
• ROLE OF ACCOUNTING BASED INFORMATION SYSTEMS AND TRANSPARENCY IN CORRUPTION -  Gajindra Maharaj, Alejandra Moreno-López, Marcela Porporato

The papers presented during this edition were:

• THE INVISIBLE HAND: GOVERNMENT DOMINATION AND THE POLITICS OF LOCAL GOVERNMENT AUDITING IN CHINA - Simon Tan, Jason Zezhong Xiao  
• CREATING PRIVATE INCENTIVES WHILE AVOIDING CAPTURE: A FIELD STUDY OF SASB’S POLITICAL ECONOMY - Christie Hayne, Bertrand Malsch

1st FORUM - February 11, 2021

The papers presented during this edition were:

• COMPETING FOR NARRATIVE AUTHORITY IN CAPITAL MARKETS: ACTIVIST SHORT SELLERS VS. FINANCIAL ANALYSTS - Hervé Stolowy, Luc Paugam, Yves Gendron
• THE DATA ANALYTICS JOURNEY: INTERACTIONS AMONG AUDITORS, MANAGERS, REGULATION, AND TECHNOLOGY - Ashley Austin, Tina Carpenter, Christine Nielson, Margaret Christ.

2nd FORUM - March 11, 2021

The papers presented during this edition were:

• CONTEMPORARY CONFLICTS IN PERSPECTIVES ON WORK HOURS ACROSS HIERARCHICAL LEVELS IN PUBLIC ACCOUNTING - Lisa Karasiewicz Baudot, Khim Kelly, Aaron McCullough
• NEW REPORTING SPACES: HOW FINANCIAL REPORTING IDEAS CIRCULATE IN SUSTAINABILITY AND SOCIAL IMPACT REPORTING - Matthew Hall, Sarah Adams, Xinning Xiao

3rd FORUM - April 22, 2021

The papers presented during this edition were:

• ARTIFICIALIZING NUMBERS: AN EMPIRICAL EVIDENCE FROM A US INTERGOVERNMENTAL ORGANIZATION - Nhung Hoang
• MANAGING FAMILY RISK WITHIN FAMILY FIRMS: A STEWARDSHIP APPROACH - Matthaeus Tekathen, Tarek El Masri, Michel Magnan, Emilio Boulianne

4th FORUM - May 20, 2021

The papers presented during this edition were:

• CAN FINANCIALIZATION SAVE NATURE? THE CASE OF ENDANGERED SPECIES - Diane-Laure Arjaliès, Delphine Gibassier
• REVISITING THE ROLE OF CASE MERITS IN AUDIT LITIGATION: INTERVIEW EVIDENCE - Eldar Maksymov, Mark E. Peecher, Jeffrey Pickerd, Yuepin (Daniel) Zhou

5th FORUM - June 17, 2021

The papers presented during this edition were:

• BIG 4 PROFESSIONALS IN NON-BIG 4 FIRMS: DEVIANT TRAJECTORIES, HABITUS ADJUSTMENT, AND CAPITAL MOBILIZATION​ - Laurence Daoust, Candice T. Hux, Aleksandra B. Zimmerman
• STAKEHOLDER PERSPECTIVES ON AN ALTERNATIVE MODEL FOR PUBLIC SECTOR AUDITING - Herman Van Brenk, Tjerk Budding, Remko Renes

6th FORUM - October 28, 2021

The papers presented during this edition were:

• PERFORMING THE REALITY MULTIPLE: THE ONTOLOGICAL CONSEQUENCE OF TRANSLATING A PERFORMANCE MANAGEMENT SYSTEM - Claire Deng
• UNDERSTANDING AUDITORS’ USE OF INNOVATION AND TECHNOLOGY: THE CRITICAL NEED FOR EXPANSIVE AND TRANSFORMATIVE LEARNING - Eric Negangard, Jessica Berube, Roger Martin

7th FORUM - December 9, 2021

The papers presented during this edition were:

• TOWARDS A RISKIFICATION OF ETHICS IN INTERNAL AUDITING IN THE CANADIAN PUBLIC SECTOR - Marion Brivot, Mélanie Roussy, Yves Gendron
• REVERSE HYBRIDIZING OF PRACTICE: HOW OCCUPATIONAL VALUES SHAPE THE MANAGERIAL AGENDA THROUGH A MANAGEMENT CONTROL SYSTEM IN A FINNISH HOSPITAL - Chris Chapman, Anja Kern, Lili Kihn

PARTICIPATION

This forum is free of charge but submission of a paper is mandatory. Submitters will be emailed further instructions.

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