{"id":1922,"date":"2024-04-15T10:21:02","date_gmt":"2024-04-15T10:21:02","guid":{"rendered":"https:\/\/eaa-online.org\/congress-2024\/?page_id=1922"},"modified":"2024-05-30T12:32:21","modified_gmt":"2024-05-30T12:32:21","slug":"symposia-programme-2","status":"publish","type":"page","link":"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/","title":{"rendered":"Symposia Programme"},"content":{"rendered":"

The video recordings of the symposia are available here<\/strong><\/a>.<\/span><\/p>\n

All symposia will be held at Le Diplomate, InterContinental, Ground floor.<\/strong><\/p>\n

 <\/p>\n

SYMPOSIUM 1<\/strong><\/p>\n

Wednesday, 15th<\/sup> May, 15:30\u201317:00<\/strong><\/p>\n

EAA FRSC: ESG information in IFRS financial statements<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair<\/strong><\/p>\n

Thorsten Sellhorn, Ludwig-Maximilians-Universitat Munchen<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Ann Tarca, International Accounting Standards Board (IASB)<\/p>\n

Jan Taylor, AICPA & CIMA<\/p>\n

Christian Leuz, University of Chicago<\/p>\n

Jeremy Stuber, Senior Global Equity Analyst, Chair of CRUF (UK)<\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

Firms\u2019 financial risks and opportunities related to environmental, social, and governance (ESG) matters such as climate change are increasingly recognized as drivers of firm value. Whereas firms increasingly discuss these exposures (e.g., in ESG reports), investors and policymakers worry that the financial statements, the bedrock of corporate reporting, largely ignore them. For example, ESMA has made climate change one of its top enforcement priorities for financial reporting, and the IASB is pursuing a new project to explore targeted improvements in IFRS Accounting Standards related to \u201cClimate-related and Other Uncertainties in the Financial Statements\u201d. This symposium brings together diverse views from a balanced panel of accounting constituents, with the aim of understanding and overcoming the challenges related to fairly reflecting ESG matters in IFRS financial statements.<\/p>\n

 <\/strong>Sponsor:<\/strong><\/p>\n

 \"\"<\/strong><\/p>\n

 <\/strong><\/p>\n

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

Wednesday, 15th<\/sup> May, 17:30\u201319:00<\/strong><\/p>\n

EAA SRC: The challenges of the sustainability reporting and assurance: education for practice<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair <\/strong><\/p>\n

Gunnar Rimmel, Aalborg Unversity Business School<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Massimo Bettanin, EY Sustainability<\/p>\n

Iulian Harpa, HiM Public Affairs<\/p>\n

Kerstin Lopatta, EFRAG SRB<\/p>\n

Andreia Stanciu, ACCA Southern Europe<\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

The aim of the symposium is to engage with practitioners who already use sustainability reporting standards to prepare sustainability reports and with those that provide sustainability reporting assurance. The conversations will provide an opportunity for us \u2013 educators of current and future generations \u2013 to learn how we can help them face the related challenges. Through dialogue with some of the main actors, (namely practitioners, assurance providers, and standard-setters), we seek to understand better their immediate needs, as well as develop the capacity necessary to equip accounting students with the knowledge, skills, and competencies to work in the sustainability field.<\/p>\n

 <\/p>\n

Sponsor: <\/strong><\/p>\n

\"\"<\/p>\n

 <\/strong><\/p>\n

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

Thursday, 16th<\/sup> May, 9:00\u201310:30 <\/strong><\/p>\n

Editor\u2019s panel: Demonstrating reliability and ethics in the publication process<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair<\/strong><\/p>\n

Martine Cools, KU Leuven<\/p>\n

 <\/p>\n

Panel members<\/strong><\/p>\n

Andrei Filip, Accounting in Europe<\/p>\n

Aziza Laguecir, Accounting Forum<\/p>\n

Matias Laine, European Accounting Review<\/p>\n

Christian Leuz, Journal of Accounting Research<\/p>\n

Wim Van der Stede, Management Accounting Research<\/p>\n

David Veenman, The Accounting Review<\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

High quality research and ethics go hand in hand. While ethical considerations have always been crucial during the different phases of the research process, journals today seem to take on a more formal role. So what are the do\u2019s and don\u2019ts for submitting authors in terms of ethics? Is it always needed and possible to provide an official approval of the study by a university ethics board? And what is the role of the editor, the reviewers and the authors in this respect? Is it ethical\/appropriate that authors propose and name particular reviewers they would (not) like to be involved in the review process? And what does this mean for the principle of the double blind review?<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/strong><\/p>\n

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

Thursday, 16th<\/sup> May, 11:00\u201312:30<\/strong><\/p>\n

EAR: Generative AI in accounting research and education<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair <\/strong><\/p>\n

Amir Amel-Zadeh, University of Oxford<\/p>\n

 <\/p>\n

Panel members<\/strong><\/p>\n

Hussein Issa, Rutgers Business School<\/p>\n

Othmar Lehner, Hanken School of Economics<\/p>\n

Mikko Ranta, University of Vaasa<\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

The advent of Large Language Models (LLMs) and Generative AI has the potential to revolutionize various fields, including accounting research and teaching. This symposium aims to explore how accounting research and education can harness the potential of Gen AI and LLMs in the accounting domain. The discussion will focus on their impact on research methodologies, data analysis, and educational tools as well as some of the ethical implications surrounding their use. The symposium will serve as a platform for exploring the transformative potential of Gen AI in advancing accounting research methodologies, enriching educational experiences, and shaping the future of the accounting profession.<\/p>\n

 <\/p>\n

 <\/strong><\/p>\n

SYMPOSIUM 5<\/strong><\/p>\n

Thursday, 16th<\/sup> May, 14:00\u201315:30 <\/strong><\/p>\n

AinE: Tax policy <\/strong><\/p>\n

 <\/strong><\/p>\n

Chair <\/strong><\/p>\n

Saskia Kohlhase, Rotterdam School of Management<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Christof Beuselinck, IESEG School of Management<\/p>\n

Nathan Goldman, NC State University<\/p>\n

Ramona Jurubita, KPMG Romania<\/p>\n

Caren Sureth-Sloane, Universitat Paderborn<\/p>\n

 <\/p>\n

Abstract<\/strong><\/p>\n

Taxes affect many decisions ranging from investing to financing, from profit distribution to organizational form choices, from work-leisure to consumption decisions. Due to the multitude of affected areas, governments must design their tax policy such that it generates the revenues to provide public goods while safeguarding equity across taxpayers, keeping the costs of collecting taxes low, and steering behavior where appropriate. In addition, international corporate taxation changes dramatically, and environmental taxes increase in relevance. Consequently, tax systems are often complex and create compliance and enforcement problems for individuals, companies, and tax administrations. In this symposium, panelists will discuss tax policy questions regarding rules, complexity, and enforcement of direct, indirect, and environmental taxes.<\/p>\n

 <\/p>\n

 <\/strong><\/p>\n

SYMPOSIUM 6<\/strong><\/p>\n

Thursday, 16th<\/sup> May, 16:00\u201317:30 <\/strong><\/p>\n

LOC: Accounting research in non-Western contexts<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair <\/strong><\/p>\n

Nadia Albu, Bucharest University of Economic Studies<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Ajay Adhikari, American University<\/p>\n

Andrea Mennicken, London School of Economics and Political Science<\/p>\n

Shahzad Uddin, University of Essex<\/p>\n

Aljosa Valentincic, University of Ljubljana<\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

Non-Western (outside North America and Western Europe) countries have diverse local contexts \u2013 comprising institutions, culture, ideologies – which significantly influence accounting practices. Research incorporating local specificities has the potential to contribute to a wider understanding of accounting practice globally, and to theoretical developments outside the West. In this context, the aim of the symposium is to discuss how to engage with the rich non-Western context, and the potential of this engagement for developing new concepts and theories. This should provide the required understanding of the appropriate techniques, theories and practices of accounting and accountability in countries located outside the traditional West.<\/p>\n

 <\/strong><\/p>\n

SYMPOSIUM 7<\/strong><\/p>\n

Friday, 17th<\/sup> May, 9:00\u201310:30 <\/strong><\/p>\n

EAA DEIC: Inaugural Symposium of the EAA Diversity, Equity and Inclusion Committee<\/strong><\/p>\n

 <\/p>\n

Chair<\/strong><\/p>\n

Ekaete Efretuei, EAA Diversity, Equity and Inclusion Committee Chairperson<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Mark Clatworthy, European Accounting Association President<\/p>\n

Yvonne Hinson, American Accounting Association CEO and Diversity, Equity and Inclusion Committee member<\/p>\n

Nick McGuigan, Chair British Accounting and Finance Association, Diversity SIG<\/p>\n

Charles H. Cho, EAA Diversity, Equity and Inclusion Committee Member<\/p>\n

Angie Abdel Zaher, EAA African Board Elected Representative<\/p>\n

 <\/p>\n

Abstract<\/strong><\/p>\n

What does it mean to have a Diversity, Equity, and Inclusion (DEI) Committee in the EAA? How can EAA members get involved to create an equitable, diverse, and inclusive EAA community? What are the issues not identified and what are the practical feedback mechanisms for members? This interactive Symposium aims to provide space for diverse voices in the EAA and reflect together on how we foster and promote DEI within the Association and its activities. Achieving this requires intentional and systemic action. This means enhancing existing DEI interventions to address barriers and promote full and equitable participation in teaching, research, and outreach. We are excited to hear from diverse voices, experts on DEI, the EAA leadership and all attendees.<\/p>\n

 <\/p>\n

 <\/strong><\/p>\n

SYMPOSIUM 8<\/strong><\/p>\n

Friday, 17th<\/sup> May, 11:00\u201312:30 <\/strong><\/p>\n

EFRAG: IAS 7\u2014Statement of cash flows is old. Is it still fit?<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair<\/strong><\/p>\n

Mark Clatworthy, Chair EAA, University of Bristol<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Tina Aggerholm, Danish Industry<\/p>\n

Martijn Bos, EFRAG User Panel member, Eumedion<\/p>\n

Sebastien Harushimana, EFRAG FR TEG Chair<\/p>\n

Malgorzata Matusewicz,  EFRAG FR TEG member, EY Poland<\/p>\n

Saskia Slomp, EFRAG CEO<\/p>\n

Rasmus Sommer, EFRAG Technical Staff<\/p>\n

Ann Tarca, IASB member<\/p>\n

 <\/p>\n

Abstract<\/strong><\/p>\n

The IASB expects to start a project on the statement of cash flows in the near future. As part of the initial work, the IASB will consider whether IAS 7 Statement of Cash Flows needs a comprehensive review. At the symposium, it will be discussed whether the statement of cash flows is (still) a relevant primary financial statement, how it is used and what the issues are with the statement that need to be fixed. For example: Is the statement useful\/used for predicting future cash flows and assessing solvency\/liquidity? Is it clear what is cash and cash equivalents? Should non-cash transactions be reflected in the statement (e.g., leases)? Is the information presented currently comparable between entities? Would it be possible to fix IAS 7 by targeted improvements or is a comprehensive review necessary?<\/p>\n

 <\/p>\n

Sponsor: <\/strong><\/p>\n

\"\"<\/p>\n

 <\/strong><\/p>\n

SYMPOSIUM 9<\/strong><\/p>\n

Friday, 17th<\/sup> May, 14:00\u201315:30 <\/strong><\/p>\n

EAA EC: The Digital Future for Accounting Graduates<\/strong><\/p>\n

 <\/strong><\/p>\n

Chair<\/strong><\/p>\n

David Derichs, Aalto University<\/p>\n

 <\/strong><\/p>\n

Panel members<\/strong><\/p>\n

Utz Schaeffer, WHU \u2013 Otto Beisheim School of Management<\/p>\n

Mike Schulze, CBS International Business School<\/p>\n

Meredith Tharapos, RMIT University<\/p>\n

Bruce Vivian, IFAC<\/p>\n

 <\/p>\n

 <\/strong><\/p>\n

Abstract<\/strong><\/p>\n

Technological changes such as intelligent automation, blockchain and cloud-based software have significantly impacted the accounting profession worldwide; creating gaps between the general skills of new graduates and the needs of the accounting profession, and making skills in technology as some of the most highly valued in accounting. The 2024 Education Committee Symposium will involve a discussion around how different stakeholders (universities, employing organizations and professional associations) and especially accounting educators need to play a leading role in preparing the next generation of accounting professionals for the impact of emerging technologies, and in developing associated technology-related skills in accounting graduates.<\/p>\n

 <\/p>\n

Sponsor: <\/strong><\/p>\n

\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The video recordings of the symposia are available here. All symposia will be held at Le Diplomate, InterContinental, Ground floor.   SYMPOSIUM 1 Wednesday, 15th May, 15:30\u201317:00 EAA FRSC: ESG information in IFRS financial statements   Chair Thorsten Sellhorn, Ludwig-Maximilians-Universitat Munchen   Panel members Ann Tarca, International Accounting Standards Board (IASB) Jan Taylor, AICPA & CIMA […]<\/p>\n","protected":false},"author":91,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"acf":[],"yoast_head":"\nSymposia Programme - EAA Congress 2024<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Symposia Programme - EAA Congress 2024\" \/>\n<meta property=\"og:description\" content=\"The video recordings of the symposia are available here. All symposia will be held at Le Diplomate, InterContinental, Ground floor.   SYMPOSIUM 1 Wednesday, 15th May, 15:30\u201317:00 EAA FRSC: ESG information in IFRS financial statements   Chair Thorsten Sellhorn, Ludwig-Maximilians-Universitat Munchen   Panel members Ann Tarca, International Accounting Standards Board (IASB) Jan Taylor, AICPA & CIMA […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/\" \/>\n<meta property=\"og:site_name\" content=\"EAA Congress 2024\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-30T12:32:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eaa-online.org\/app\/uploads\/sites\/76\/2024\/02\/untitled-design-2-150x150.png\" \/>\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-2024\/symposia-programme-2\/\",\"url\":\"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/\",\"name\":\"Symposia Programme - EAA Congress 2024\",\"isPartOf\":{\"@id\":\"https:\/\/eaa-online.org\/congress-2024\/#website\"},\"datePublished\":\"2024-04-15T10:21:02+00:00\",\"dateModified\":\"2024-05-30T12:32:21+00:00\",\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/\"]}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/eaa-online.org\/congress-2024\/#website\",\"url\":\"https:\/\/eaa-online.org\/congress-2024\/\",\"name\":\"EAA Congress 2024\",\"description\":\"Just another EAA Sites site\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/eaa-online.org\/congress-2024\/?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 - EAA Congress 2024","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eaa-online.org\/congress-2024\/symposia-programme-2\/","og_locale":"en_US","og_type":"article","og_title":"Symposia Programme - EAA Congress 2024","og_description":"The video recordings of the symposia are available here. 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