{"id":188,"date":"2021-09-16T15:20:18","date_gmt":"2021-09-16T15:20:18","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/"},"modified":"2022-10-13T11:42:02","modified_gmt":"2022-10-13T11:42:02","slug":"symposia-programme","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/","title":{"rendered":"Symposia Programme"},"content":{"rendered":"<table align=\"center\" border=\"0\" cellpadding=\"1\" cellspacing=\"20\" width=\"100%\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\" width=\"50%\">\n<p><span style=\"font-size: x-large\"><span><span><strong><span>Symposia Programme<\/span><\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\">&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span><strong>SYMPOSIUM 1<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ICAEW &#8211; Is the IFRS for SMEs good for SMEs?<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Wednesday 10 May: 15.00-16.30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Small and medium-sized entities (SMEs) play an important role in the global economy and represent over 95% of companies worldwide. The introduction of the International Financial Reporting Standard for Small and Medium-sized Entities in 2009, which offered a simplified set of accounting principles suitable for SMEs (primarily private companies), was therefore significant to the IFRS movement.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Eight years on, it is a good time to reflect on how effective the IFRS for SMEs has been in improving the overall quality of financial statements and in making them more relevant and useful to both internal and external users. Supporters of the IFRS for SMEs suggest that greater transparency and comparability should be of particular use to finance providers and thereby improve a firm&rsquo;s access to capital as well as lower the cost of capital. However, the costs associated with implementing some of the rigorous requirements of the IFRS for SME may inhibit its adoption in certain jurisdictions or lead to adoption with modification.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">This symposium, organised by ICAEW, brings together leading academics and practitioners to debate issues surrounding private sector reporting including;<\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">How far does the IFRS for SMEs provide a useful model for private company financial reporting globally?<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Is the IFRS for SMEs working in practice and do internal and external users find the information it provides helpful?<\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Does the IFRS for SMEs improve access to finance?<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">How could financial reporting for SMEs be improved?<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">What research evidence is available to help answer these questions and what more can be done?<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Robert Hodgkinson, Institute of Chartered Accountants in England and Wales (ICAEW)<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Joachim Gassen, Humboldt University, Berlin<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Matt Tilling, International Accounting Standards Board (IASB)<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Lisa Evans, University of Stirling<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Maria Dolores Urrea, Instituto de Contabilidad y Auditoria de Cuentas (ICAC)<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><em>This symposium is sponsored by the Institute of Chartered Accountants in England and Wales (ICAEW).<\/em><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 2<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>EAA &ndash; Are we ready for the future: what management accountants can and ought to study?<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Wednesday 10 May: 17.00-18.30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Organizations, today face new challenges. Organizations become more knowledge driven and innovation and creativity are on the forefront. As a result, including more forward looking information into decision making tools becomes crucial to business survival. This change towards more knowledge driven organizations, puts challenges on both the decision-facilitating and decision-influencing role of accounting. Are we as management accountants still studying the right topics? How should bookkeeping systems and management reporting systems change in this changing environment? How do management, and employees deal with forward-looking information and how can such measures distort or improve performance (e.g. distortions in operations, myopia)? In the symposium, we will zoom into some topics which management accountants can study in the light of this changing environment.<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Eddy Cardinaels, KU Leuven and Tilburg University<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Robert Bloomfield, Cornell University<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Asis Martinez Jerez, University of Notre Dame (<\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/70\/2021\/09\/EAA-2017-Symposium-2-Presentation-Asis-Martinez-Jerez.pdf\" target=\"_blank\" rel=\"noopener\"><em><strong><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">presentation<\/span><\/span><\/span><\/span><\/span><\/strong><\/em><\/a><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">)<\/span><\/span><\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Karen Sedatole, Michigan State University <\/span><\/span><\/span><\/span><\/span><\/span><\/span><font color=\"#003366\" face=\"Verdana\" size=\"2\">(<\/font><a href=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/70\/2021\/09\/EAA-2017-Symposium-2-Presentation-Karen-Sedatole.pdf\" target=\"_blank\" rel=\"noopener\"><em><strong><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">presentation<\/span><\/span><\/span><\/span><\/span><\/strong><\/em><\/a><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">)<\/span><\/span><\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 3<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>On the centrality of peripheral research and the pitfalls of tight boundary gatekeeping <\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Thursday 11 May: 09:00 &#8211; 10:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">This symposium aims to reflect on the processes by which accounting research boundaries are socially constructed, henceforth demarcating a division between central and peripheral research. Recognizing that serious indications of tight boundary gatekeeping are on the rise in the accounting research domain, the panelists especially reflect on the extent of boundary gatekeeping within their own research paradigm, and the extent of negative consequences ensuing from this kind of behavior. In addition, the following questions will be explored. What can we gain, collectively speaking, from developing more receptive attitudes toward the periphery? What role does research at the periphery have in terms of supporting the development of new ideas and innovations? Does an excessively protective center prevent new ideas and innovations from emerging and becoming visible? If so, how? Does the longer-term sustainability of accounting research require the incremental development of spaces of receptivity toward the unexpected and peripheral? The symposium is intended to stimulate reflection on these fundamental questions.<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Giovanna Michelon, University of Exeter<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Yves Gendron, Universit&eacute; Laval<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Thomas Jeanjean, ESSEC Business School<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Michelle Rodrigue, Universit&eacute; Laval<\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 4<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong><em>Accounting and Business Research<\/em> Special Issue Symposium: The Role of Accounting Information in Debt Markets<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Thursday 11 May: 11:00 &#8211; 12:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">This Symposium focuses on the role of accounting information in debt markets. It is organised in conjunction with the Accounting and Business Research Special Issue on this particular theme (http:\/\/explore.tandfonline.com\/cfp\/bes\/rabr-debt-markets). Although companies and organisations worldwide rely heavily on debt markets for short, medium and long term financing, the interface between accounting and debt markets remains comparatively under-researched. As the 2007-08 financial crisis and its aftermath show, debt markets and financial intermediaries can have significant effects on the real economy. The Symposium brings together experts to discuss current and future developments of research and regulations in the relevant topic area. The issues that will be addressed include the standard setting for expected-loss-based methods, the influence of fair value accounting and conservatism in debt contracting, and the theoretical underpinnings for the role of accounting information in debt financing.<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Edward Lee, University of Manchester, Joint Editor, Accounting and Business Research<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists and Topics:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">John O&rsquo;Hanlon, Lancaster University &#8211;&nbsp;&ldquo;<em>The development of the IASB&#039;s and the FASB&#039;s expected-loss-based methods of accounting for credit-loss impairment<\/em>&rdquo;<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Fernando Penalva, University of Navarra &#8211;&nbsp;&ldquo;<em>Debt contracting and conservatism<\/em>&rdquo; <\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Alfred Wagenhofer, University of Graz &#8211;&nbsp;&ldquo;<em>Accounting information and debt contracting: A theory perspective<\/em>&rdquo;<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><em>This symposium is sponsored by Accounting and Business Research.<\/em><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 5<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Editors&rsquo; panel: Dealing with the review process in accounting journals <\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Thursday 11 May: 14:00 &#8211; 15:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">The editors of accounting journals provide insights about the review process. The panelists summarize current review practices and address the changes needed in the review process to improve the quality and efficiency of the publication process. The debate highlights how reviewers and authors can handle reviews to contribute to the progress of research. <\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Helena Isidro, ISCTE-IUL Business School<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Paul Andr&eacute;, Editor, Accounting in Europe<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Mary Barth, incoming Editor, The Accounting Review<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Mark Clatworthy, joint Editor, Accounting and Business Research<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Peter Pope, joint Editor, Journal of Business Finance and Accounting<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Keith Robson, Editor, Accounting Organizations and Society<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Herv&eacute; Stolowy, Editor, European Accounting Review<\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 6<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>EAR &#8211; Textual analysis research in accounting<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Thursday 11 May: 16:00 &#8211; 17:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">This symposium aims to discuss ways to advance the use of textual analysis research in accounting with the purpose of measuring the quantity and quality of information provided by financial disclosures to investigate accounting related research questions. <\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Textual disclosures may include news articles, earnings conference call transcripts, regulatory and tax filings, internal firm reports, social media postings, reports issued by market intermediaries and other textual disclosures. Textual analysis can cover computational linguistics, statistical language processing, information retrieval, content analysis or stylometrics to capture constructs such as the amount of disclosure, sentiment, similarity, style and readability. <\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">The symposium will present the views of different speakers on issues relating to textual analysis. The symposium is related to the Special Issue on &lsquo;Textual Analysis Research in Accounting&rsquo; of the European Accounting Review. The special issue is Guest Edited by Reuven Lehavy (University of Michigan) and Florin P. Vasvari (London Business School).<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Reuven Lehavy, University of Michigan, USA<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Reuven Lehavy, University of Michigan<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Herv&eacute; Stolowy, HEC Paris<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Peter Wysocki, The University of Miami School of Business<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Tianyu Zhang, The Chinese University of Hong Kong<\/span><\/span><\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 7<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Audit Analytics &#8211; The 2006 Audit Directive, EARs and the Future of Audit Reporting &#8211; A Conversation with the Experts<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Friday 12 May: 09:00 &#8211; 10:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">As we speak, key-audit-matters are being drafted, audit committee reports are being presented, companies are preparing to change auditors, audit resources are being redeployed, and liability issues are starting to identify themselves.&nbsp; In this context, we have assembled a highly qualified panel of professionals who have been in the middle of it all.&nbsp; Profound opportunities abound for academics looking into research topics that will matter to accountants, auditors, regulators and standard setters. Join us for this 90 minutes of presentations and debates about these important current matters.<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">David Lont, Phd Professor and Head of Department, University of Otago, New Zealand<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Jeremy Jennings,&nbsp;Regulatory Solutions LLC and former Head of EY&rsquo;s Regulatory and Public Policy Group<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Arjan Brouwer,&nbsp;PWC partner and University of Amsterdam Professor<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Mark Cheffers,&nbsp;CEO and Founder of Audit Analytics<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Marek Grabowski,&nbsp;Board Member of the International Auditing and Assurance Standards Board (IAASB)<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><em>This symposium is sponsored by Audit Analytics.<\/em><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px\"><span><span style=\"font-family: verdana,geneva,sans-serif\"><strong>SYMPOSIUM 8<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 14px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Accounting in Europe &ndash; EAA Financial Reporting Standards Committee (FRSC) &#8211; Transposing the new EU Accounting Directive and the role and current status of IFRS in the completion of European National Law\/GAAP<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Friday 12 May: 11:00 &#8211; 12:30<\/strong><\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>ROOM: Auditorium II<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify\"><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Accounting in Europe has just recently published a special issue on transposing the new EU Accounting Directive (DIRECTIVE 2013\/34\/EU published on 26 June 2013) and the role and current status of IFRS in the completion of European National GAAP\/Law. The symposium is an opportunity to discuss the results of the special issue and other concurrent work on the topic. What is\/what should be the current status of IFRS in the development of European national GAAP? What now for IFRS for SMEs?<\/span><\/span><\/span><\/p>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Chair: <\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Araceli Mora,&nbsp;Professor University of Valencia, upcoming Editor Accounting in Europe<\/span><\/span><\/span><\/li>\n<\/ul>\n<p><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\"><strong>Panellists:<\/strong><\/span><\/span><\/span><\/p>\n<ul>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Paul Andr&eacute;,&nbsp;Professor HEC Lausanne &amp; current Editor Accounting in Europe<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Anne McGeachin,&nbsp;IASB Technical Director<\/span><\/span><\/span><\/li>\n<li><span><span style=\"font-size: 12px\"><span style=\"font-family: verdana,geneva,sans-serif\">Richard Martin,&nbsp;ACCA &amp; Chair of Accounting Expert Group (AEG) of the European Federation of Accountants and Auditors (EFAA) for SMEs<\/span><\/span><\/span><\/li>\n<p>      &lt;l<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Symposia Programme &nbsp; SYMPOSIUM 1 ICAEW &#8211; Is the IFRS for SMEs good for SMEs? Wednesday 10 May: 15.00-16.30 ROOM: Auditorium II Small and medium-sized entities (SMEs) play an important role in the global economy and represent over 95% of companies worldwide. The introduction of the International Financial Reporting Standard for Small and Medium-sized Entities [&hellip;]<\/p>\n","protected":false},"author":2943,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Symposia Programme - Congress 2017<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Symposia Programme - Congress 2017\" \/>\n<meta property=\"og:description\" content=\"Symposia Programme &nbsp; SYMPOSIUM 1 ICAEW &#8211; Is the IFRS for SMEs good for SMEs? Wednesday 10 May: 15.00-16.30 ROOM: Auditorium II Small and medium-sized entities (SMEs) play an important role in the global economy and represent over 95% of companies worldwide. The introduction of the International Financial Reporting Standard for Small and Medium-sized Entities [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/\" \/>\n<meta property=\"og:site_name\" content=\"Congress 2017\" \/>\n<meta property=\"article:modified_time\" content=\"2022-10-13T11:42:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/\",\"name\":\"Symposia Programme - Congress 2017\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2017\/#website\"},\"datePublished\":\"2021-09-16T15:20:18+00:00\",\"dateModified\":\"2022-10-13T11:42:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/eaa-online.org\/congress-2017\/symposia-programme\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/eaa-online.org\/congress-2017\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Symposia Programme\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2017\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2017\/\",\"name\":\"Congress 2017\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2017\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Symposia Programme - Congress 2017","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Symposia Programme - Congress 2017","og_description":"Symposia Programme &nbsp; SYMPOSIUM 1 ICAEW &#8211; Is the IFRS for SMEs good for SMEs? Wednesday 10 May: 15.00-16.30 ROOM: Auditorium II Small and medium-sized entities (SMEs) play an important role in the global economy and represent over 95% of companies worldwide. 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