{"id":4100,"date":"2022-11-17T18:16:45","date_gmt":"2022-11-17T17:16:45","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/events\/"},"modified":"2022-11-17T18:16:45","modified_gmt":"2022-11-17T17:16:45","slug":"2023-eiasm-workshop-on-fraud-and-accounting-scandals-third-edition","status":"publish","type":"event","link":"https:\/\/eaa-online.org\/arc\/events\/2023-eiasm-workshop-on-fraud-and-accounting-scandals-third-edition","title":{"rendered":"2023 EIASM WORKSHOP ON FRAUD AND ACCOUNTING SCANDALS: THIRD EDITION"},"content":{"rendered":"

We are pleased to announce the third edition of the EIASM\u00a0\u201cWorkshop on Fraud and Accounting Scandals\u201d<\/strong>. The 2023 Workshop aims to keep capitalizing on the strengths and interest that the previous editions generated.<\/p>\n

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\u2019 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\u2019 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.<\/p>\n

CALL FOR PAPERS<\/strong><\/p>\n

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.<\/p>\n

Papers on the following areas are welcome (the list is not exclusive):<\/p>\n