Domenico Campa - International University of Monaco, Monaco
We are pleased to announce the third edition of the EIASM “Workshop on Fraud and Accounting Scandals”. The 2023 Workshop aims to keep capitalizing on the strengths and interest that the previous editions generated.
Accounting standards (IFRS/US GAAP/Local GAAP) are complex. They consist of a mix of general prescriptions and detailed rules that address how (more or less intricate) economic transactions should be reported on companies’ annual reports and their application has real effects on both companies and their stakeholders. A series of institutional actors (e.g., external and internal auditors, market regulators, audit committees) are 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. More recently, the Covid-19 pandemic has brought to the fore a series of frauds and scandals, leading observers to question the efficacy of accounting controls, surveillance mechanisms, and other organizational governance institutional arrangements.
The literature on fraud and accounting scandals is voluminous and predicated on different approaches and research methodologies. The workshop particularly seeks to explore practices and practitioners behind fraud and accounting scandals under different perspectives and scenarios, with the aim of bringing out new research questions in this area. The workshop organizers are open to all types of methodologies.
Papers on the following areas are welcome (the list is not exclusive):
The submission deadline is over
Click HERE to upload the programme.
Francesco Avallone, University of Genoa
Find the instructions HERE
The workshop will be held on the premises of the
Please find HERE a selection of hotels which are close to the conference venue.
The fees include participation to the :
Cancellations made before February 20, 2023 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.
Payments should be made by :
ADMINISTRATIONMs. Graziella Michelante - EIASM Conference Manager
EIASM - RUE FOSSÉ AUX LOUPS - 38 - BOX 3 - 1000 BRUSSELS - BELGIUM
Tel: +32 2 226 66 62 - Fax: