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.

CALL FOR PAPERS

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):

• incentives to abide or not by accounting standards;
• practices of standard setters, auditors, and accountants;
• internal control deficiencies;
• accountant professionalization surrounding the fraud concept;
• legitimization of standards and best practices;
• failure of monitoring tools at the institutional level;
• the role of accounting education in preparing future practitioners to deal with fraud risk;
• enforcement of accounting standards;
• ways in which fraud and scandals are socially constructed, and the effects ensuing from this construction;
• nature and effect of ethics and fraud training;
• impact of exceptional events (such as the current pandemic crisis) on financial reporting misbehaviours and on initiatives to control fraud.

Both extended abstracts (300-700 words) and full papers will be considered in the selection. Extended abstracts should include, at least, the purpose/aims of the paper, its originality, its research methods, and its intended contribution.

All papers that are accepted will be presented and discussed in several plenary sessions (each selected paper will have 15 minutes of presentation and 30 minutes of discussion).
A discussant will be appointed to each presentation.

To present your research at the workshop, you should submit an extended abstract or a full paper by December 16, 2022

To be acceptable, proposals MUST be submitted only through this web site!!
All submissions must be in English.

Please click HERE to submit ON LINE.​

LOCATION

The workshop will be held on the premises of the University of Genoa, Via Francesco Vivaldi 5, Genoa (Italy)