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9TH WORKSHOP ON ACCOUNTING AND REGULATION


(PROVISIONAL DATES) SIENA, ITALY, JUNE 23-25, 2022
HOSTED BY

ORGANISING COMMITTEE

Roberto Di Pietra, University of Siena
Günther Gebhardt, Goethe-University Frankfurt
Stuart McLeay, The University of Sydney
Joshua Ronen, New York University Stern School of Business

STEERING COMMITTEE

Luzi Hail, University of Pennsylvania
Jörg-Markus Hitz, Göttingen University
Araceli Mora, University of Valencia
Carien van Mourik, Open University 
Ivana Raonic, Cass Business School
Alfred Wagenhofer, University of Graz

COVID

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.

CALL FOR PAPERS

We encourage the submission of papers addressing Accounting & Regulation. Topics may include:

  • Accounting and regulatory compliance;
  • The continuing challenges and opportunities presented by the adoption of IFRS and other international standardization and convergence projects;
  • Auditing and oversight of the accounting profession;
  • Effect of accounting regulation on management behavior, including earnings management and financial disclosure;
  • Impact of accounting regulation on corporate governance mechanisms, and the implications for financial reporting quality;
  • Impact of accounting regulation on markets and institutions;
  • Structures and processes of standard setting in different social and political settings, the potential for deregulation in a changing world order, and the hiatus effects of the pandemic;
  • Accounting regulation of other entities, including financial and governmental institutions;
  • Consideration of regulatory effects and institutional frameworks in qualitative and quantitative research designs in accounting;
  • Impacts, challenges and opportunities of integrated reporting and the reporting of non-financial information for accounting, auditing and governance;
  • Conceptual Framework reforms.

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:

March 21st, 2022
(abstracts and/or full papers)


Click HERE to submit

Acceptance

Authors will be notified of provisional acceptance by April 21st, 2022.
 

LOCATION

We plan to host the 9th Workshop on Accounting & Regulation in the
"Santa Chiara Lab"

Via Valdimontone, Siena

This will be confirmed before March 21st, 2022