{"id":330,"date":"2021-09-16T15:21:03","date_gmt":"2021-09-16T15:21:03","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2018\/symposia-programme\/"},"modified":"2022-10-13T11:40:36","modified_gmt":"2022-10-13T11:40:36","slug":"symposia-programme","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2018\/symposia-programme\/","title":{"rendered":"Symposia Programme"},"content":{"rendered":"\n\n\n
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Symposia Programme<\/span><\/strong><\/span><\/span><\/span><\/p>\n

Video Presentations<\/span><\/span><\/strong><\/a>
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SYMPOSIUM 1<\/strong><\/span><\/span><\/span><\/p>\n

BEYOND CAPITAL MARKET EFFECTS: REAL AND MACROECONOMIC IMPLICATIONS OF ACCOUNTING INFORMATION<\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Wednesday 30 May: 15:00 – 16:30, Aula Magna, via Rö<\/strong>ntgen 1<\/strong><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Accounting literature devoted a lot of effort in analyzing the capital market effects of transparency, corporate disclosure and financial reporting regulation. Yet, going beyond capital market effects and focusing on the real and macro-economic implications of financial reporting are on the rise and are crucial to broaden the relevance of accounting research<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span>. <\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

The symposium aims to foster discussion on these issues by zooming on the potential implications of accounting information and financial reporting regulation on firms’ real decisions and behaviors, social outcomes and the overall allocation of resources in the economy. For instance, how does accounting information affect the type and the timing of firms’ investing, financing and operating decisions? Can firm’s accounting information influence other firms’ strategic choices shaping industry dynamics such as the type and degree of competition as well as the level of innovation and productivity? Is corporate disclosure able to affect consumers’ behaviors and their consumptions decisions? Can financial reporting have environmental and social consequences related to health care, pollution, employees’ safety and mobility in the labor market? When are the real effects of accounting information more likely to occur and what is the role of auditors and gatekeepers? Do changes in financial reporting regulation have market-wide effects? Are they always desirable and intended? Is there a link between corporate transparency and economic growth and, if yes, does financial reporting convey information about macro-economy?<\/span><\/span><\/span><\/p>\n

Panellists will discuss the theoretical underpinnings as well empirical challenges related to such topics that received scant attention in the literature but are fundamental for better understanding the role of accounting information in the economy and society. <\/span><\/span><\/span><\/p>\n

Chair: <\/em><\/strong>Claudia Imperatore, Bocconi University<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Panellists: <\/em><\/strong>Haresh Sapra, The University of Chicago Booth School of Business (short format University of Chicago) | Rodrigo Verdi, MIT Sloan School of Management (short format MIT) | Bjorn Jorgensen, London School of Economics and Political Science (short format LSE)<\/span><\/span><\/span> | <\/font>Massimiliano Semprini, Partner in the Professional Practice Director Office – Italian IFRS Specialist and Leader of the Italian IFRS Centre of Excellence<\/span><\/span> <\/span><\/span><\/span><\/p>\n

SYMPOSIUM 2<\/strong><\/span><\/span><\/span><\/p>\n

INTEGRATED REPORTING (IR): ACHIEVEMENTS AND CHALLENGES FROM A MULTI-STAKEHOLDER PERSPECTIVE<\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Wednesday 30 May: 17:00 – 18:30, Aula Magna, via Röntgen 1<\/strong><\/span><\/span><\/span><\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

There is a wide consensus that increasing the extent of corporate information disclosed (i.e., quantity) does not necessarily imply a better disclosure (i.e., quality) of a firm’s activities and performance. Integrated Reporting (IR) represents the latest international attempt to connect a firm’s financial and non-financial performance in one single document to overcome the drawbacks in the format and usefulness of current corporate reporting. In particular, the International Integrated Reporting Council’s Framework identifies two goals for IR: improved information for outside providers of financial capital and better internal decision making. A key question is whether IR achieves these goals. This symposium thus aims to discuss IR as an emerging, innovative disclosure form and to critically reflect on its capital-market effects and real effects, as well as on its potential (and realized) benefits for broader audiences. Concepts such as IR information quality and credibility will be problematized with the aim of understanding whether and how it is possible to improve the relevance of and the confidence in non-financial performance data for both internal and external decision making.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Chair:<\/em><\/strong> Ariela Caglio, Bocconi University<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Panellists:<\/em><\/strong> Mary E. Barth, Stanford University | Richard Barker, University of Oxford | Brad J. Monterio, Colcomgroup and Institute of Management Accountants<\/span><\/span><\/span><\/p>\n

SYMPOSIUM 3<\/strong><\/span><\/span><\/span><\/p>\n

EAR –  NEW DIRECTIONS IN AUDITING RESEARCH<\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Thursday 31 May: 09.00-10.30, Aula Magna, via Röntgen 1 <\/strong><\/span><\/span><\/span><\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

This symposium aims to stimulate debate around issues that advance our understanding of auditing from a broad range of perspectives, thereby recognizing the significant need that continues to exist to produce thought-provoking empirical and theoretical knowledge in the auditing literature.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

The debate will consider what an audit never became and present some critical perspectives on auditing in an effort to understand what its future may hold and the directions it may take. It will reflect on the potential impact of the creation of independent regulators, the rise of artificial intelligence and the jurisdictional expansion of auditors on their work practices. Finally, it will look at the profession’s efforts to retain talents and create a more open, diverse, and inclusive work environment by exploring gender inequality in the profession through a psychosocial lens. <\/span><\/span><\/span><\/p>\n

The symposium will present the views of different speakers on these issues and is related to the European Accounting Review S<\/em>pecial <\/em>Is<\/em>sue <\/em>on ‘New directions in auditing research’<\/em>. The special issue is Guest Edited by Mary Canning (University College Dublin, Ireland), Bertrand Malsch (Queen’s University, Canada) and Brendan O’Dwyer (Alliance Manchester Business School, United Kingdom and University of Amsterdam Business School, The Netherlands).<\/span><\/span><\/span><\/p>\n

Chairs:<\/strong> Mary Canning, University College Dublin | Bertrand Malsch, Queen’s University<\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n

Speakers: <\/strong>Chris Humphrey, Alliance Manchester Business School | Yves Gendron, Université Laval | Darren Thomas Baker, University College Dublin | Bertrand Malsch, Queen’s University | Mary Canning, University College Dublin<\/span><\/span><\/span><\/p>\n

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SYMPOSIUM 4<\/strong><\/span><\/span><\/span><\/p>\n

ACCOUNTING AND BIG DATA<\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Thursday 31 May: 11:00 – 12:30, Aula Magna, via Röntgen 1<\/strong><\/span><\/span><\/span><\/span><\/strong><\/span><\/span><\/strong><\/span><\/span><\/span><\/strong><\/span><\/span><\/span><\/p>\n

Data is growing faster than ever and more data has been created in the past two years than in the history of the human race. As data becomes cheap and easily obtainable, it is only valuable to an organization when knowledge can be derived from it. Yet, Big Data is much more than simply storage of large datasets: it is a set of techniques that rely on the abundance of very detailed data to produce knowledge. Big data comes with challenges to the accounting profession and fosters innovation in teaching and practice of the accounting discipline. This symposium will bring together international academics and practitioners to discuss the opportunities and challenges of big data for accountants and academics, including the impact on teaching and research, including:<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n