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European Accounting Review
Annual Conference
Universitat Jaume I
Castellón, Spain
21-22 March 2024
The 2024 European Accounting Review Annual Conference will be held in Castellón and is organized by EAR with hosting and support by the European Accounting Association and the Finance and Accounting Department of the Jaume I University.
Expected Schedule (all times CET)
Day 1: March-21
9:00 Welcome
9:15-10:30 “The Economics of Firms’ Public Disclosure: Theory and Evidence” by Matthias Breuer (Columbia University), Katharina Hombach* (Goethe-Universitat Frankfurt am Main), and Maximilian A. Müller (University of Cologne).
Discussant: Vedran Capkun (Hec Paris)
Coffee break
11:00-12:15 “Voluntary Adoption of Recommended Reporting Practices: Evidence from the Irish Nonprofit Sector” Erica Harris* (Florida International University), Karen Ann Dwyer (Dublin City University Business School), and Brid Murphy (Dublin City University Business School).
Discussant: Araceli Mora Enguídanos (University of Valencia)
12:30-13:30 Round Table: Non-financial reporting: challenges for regulators, preparers, and auditors.
Speakers: Begoña Giner (Valencia University); Maria Jose Galvez (Head of ESG Sustainability Services Ernst & Young); Vicente Mut (CFO of Castellón Refinery BP)
Lunch
14:45-16:00 “Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion” Vincent Giese* (University of Mannheim), and Clemens Lauer (University of Mannheim).
Discussant: Martin Glaum. (WHU – Otto Beisheim)
16:15-17:30 “The Effect of Economic Nexus on Retail Competition” by Zack Fox (Brigham Young University), John Robinson* (Texas A&M University), and Stephen Stewart (Trinity University).
Discussant: Jesse van der Geest (Tilburg University)
Coffee break
18:00-18:45. EAR Editorial board meeting
21:00 Conference dinner
Day 2: March-22
9:00-10:15 “We Can Help!” Stories of Professional Accountants’ Quest for Social Worth” by Claire-France Picard* (Université Laval), and Michelle Rodrigue* (Université Laval).
Discussant: Omiros Georgiou (University of Birmigham)
Coffee break
10:45-12:00 “Audit Hour Budget Variances, Budget Ratcheting, and Audit Quality” Seokyoun Hwang* (College of Staten Island, The City University of New York), Philip Keejae Hong (Central Michigan University), and Kristin Roland (Queens University of Charlotte).
Discussant: Carmen Aranda (University of Navarra)
12:15-13:30 “Can analysts elicit useful information by asking unique questions in earnings conference calls?” by Kristian D. Allee* (University of Arkansas), Chuong Do (University of Nevada – Reno), and Huy N. Do (City University of New York – Baruch College).
Discussant: Pawel Bilinski (Bayes Business School)
13:30 Conference closure
Lunch
* Denotes presenting author. Sessions are expected to run as follows: 20-25 min. presentation for speaker, 15-20 min. for discussant, 30 min. for open questions.
Organizing Committee
Alejandro Barrachina Monfort, Universitat Jaume I
Baha Diyarov, EAA
Belén Gill de Albornoz Noguer, chair Universitat Jaume I
Daniel Aparicio Pérez, Universitat Jaume I
Elica Krasteva, University of Liverpool
Juan Ángel Lafuente Luengo, Universitat Jaume I
Matias Laine, EAR Editor
Amir Amel-Zadeh, EAR Editor
