Roberto Di Pietra, University of Siena
Luzi Hail, University of Pennsylvania
At EIASM, the necessary actions and precautions are being taken to ensure a safe environment for all events, and for the faculty and participants involved. If travel restrictions and social distancing requirements are lifted in time, a face-to-face Workshop may be able to go ahead on 23-25 June 2022. The organisers have scheduled the event on a tentative basis in anticipation of this outcome, contingent on a final decision that will be taken early in 2022.
We encourage the submission of papers addressing Accounting & Regulation. Topics may include:
The aim of the Ninth 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, especially highlighting any interactions with corporate governance, auditing and finance. In particular, we ask whether reporting standards should be formulated with the aim to solely help users predict, evaluate and compare future cash flows and their associated uncertainty or to also 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? 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? What are the implications of moves towards deregulation in the changing world order, given the potential for financial deregulation posited by the last US administration, and the UK’s ongoing negotiations with the EU?
Submission of proposed papers
Proposals for workshop papers should include the draft paper and a short abstract, the name and address of the author(s), and the contact e-mail details.
Abstracts will only be considered in exceptional circumstances, as priority will be given to completed papers, which must be in English.
Authors should ensure that both the regulatory context and the accounting research issue are made clear in the abstract.
Please provide us with your document by:
We plan to host the 9th Workshop on Accounting & Regulation in the
This will be confirmed before March 21st, 2022