• CO-ORGANISED WITH
• ORGANISING CONTACT IN SIENA
• STEERING COMMITTEE
• KEYNOTE SPEAKERS
• ORGANISING COMMITTEE
• CALL FOR PAPERS - closed
• WORKSHOP PROGRAMME
• DEADLINES
• JMG SPECIAL ISSUE
• LOCATION - ACCOMMODATION
• PRACTICALITIES
• LIST OF PARTICIPANTS
• DOWNLOAD ACCEPTED PAPERS

Roberto Di Pietra, University of Siena

Roberto Di Pietra (University of Siena)
Günther Gebhardt (Goethe-University Frankfurt)
Stuart McLeay (The University of Sussex)
Joshua Ronen (Stern School of Business, New York University)
Luzi Hail (University of Pennsylvania)
Jörg-Markus Hitz (University of Tübingen)
Araceli Mora (University of Valencia)
Carien van Mourik (Open University)
Ivana Raonic (Bayes Business School)
Alfred Wagenhofer (University of Graz)

Charl de Villiers
Professor of Accounting, University of Auckland, New Zealand
“Sustainability Accounting: An overview of current regulatory developments, and the identification of research opportunities”

Holger Daske
Professor of Accounting and Capital Markets, Mannheim University, Germany
"Enforcement of Principle-Based IFRS Standards: What have we learned?"

Jonida Carungu  (London Metropolitan University)
Matteo Molinari (Kent Business School)

We encourage the submission of papers addressing Accounting & Regulation. Topics may include:

• Accounting and regulatory compliance;
• Challenges and opportunities presented by IFRS, other standardization and convergence projects, and Conceptual Framework reforms;
• Impact of accounting regulation on management behaviour, including earnings management and financial disclosure;
• Impact of accounting regulation on corporate governance mechanisms, and the implications for financial reporting quality;
• Impact of accounting regulation on markets and institutions;
• Sustainability reporting (including materiality assessments, global baseline/comparability, cost-benefits, etc.);
• Auditing and oversight of the accounting profession;
• Structures and processes of standard setting in different social and political settings, the potential for deregulation in a changing world order, and the hiatus effects of pandemics and international conflict;
• Accounting regulation of other entities, including financial and governmental institutions;
• Integrated reporting, and the reporting of non-financial information;
• Innovations in the treatment of regulatory effects and institutional frameworks in accounting research design.

The aim of the Ninth Workshop in this series is to make an informed contribution to the wider debate on the role of accounting and financial reporting as a regulated activity, especially highlighting any interactions with corporate governance, auditing and finance. In particular, we ask whether reporting standards should be formulated with the aim to solely help users predict, evaluate and compare future cash flows and their associated uncertainty or to also promote the efficient allocation of resources, as explicitly recognized by Conceptual Frameworks. In a similar vein, should the reporting objectives include the provision of information about external benefits conferred and costs imposed on other entities or individuals? Should distributional considerations enter the standard setting debate or should the role of accounting standard setters be more narrowly defined as meeting stakeholders' needs, leaving issues of economic efficiency, stability and growth, as well as welfare considerations, to governmental institutions?

This workshop provides a unique opportunity to offer new insights into these aspects of the regulatory processes, especially in the current economic climate. What, for instance, has been the impact of exit valuation and the recording of impairment losses in illiquid markets? Have recent frictions between political institutions and standards setters been due, at least partially, to a difference in objectives between the two? Would the inclusion of economic stability and growth as additional objectives of the standards setters have eliminated or at least reduced the frictions? What are the implications of moves towards deregulation in the changing world order, given the potential for financial deregulation posited by the last US administration, and the UK’s ongoing negotiations with the EU?

Submission of proposed papers

Proposals for workshop papers should include the draft paper and a short abstract, the name and address of the author(s), and contact e-mail details.

Abstracts will only be considered in exceptional circumstances as priority will be given to completed papers, which must be in English.

Authors should ensure that both the regulatory context and the accounting research issue are made clear in the abstract.

THE SUBMISSION DEADLINE IS NOW OVER

Acceptance
Authors will be notified of provisional acceptance by April 21, 2023.
Please note that final inclusion in the program will be contingent on receiving the full paper, abstract and workshop registration by May 22, 2023.

Please click HERE to download the Workshop Programme.

March 26^th, 2023
Deadline for submission of abstracts and draft papers

April 21st, 2023
Authors notified of acceptance

May 1st, 2023
Registration of the accepted submitters

May 22^nd, 2023
Deadline for submission of full papers
 

The Journal of Management and Governance is involved in this Workshop launching a New Special Issue on “Governance and Accounting Regulation”.

Co-guest Editors:

Araceli Mora (University of Valencia, Spain)
Ivana Raonic (City, University London, UK)
Roberto Di Pietra (University of Siena, Italy)

Click HERE for more details.
Authors aiming to submit their papers to this Special Issue must have to specify this during the paper submission process.

LOCATION

The 9th Workshop on Accounting & Regulation will take place in the Rectorate building of the University of Siena (Via Banchi di Sotto, no. 55, Siena) and the "Santa Chiara Lab" (Via Valdimontone, no. 5, Siena)


ACCOMMODATION

Siena is a small city and the the workshop location is easily reachable.
End of June is the high season, it is thus recommended to book your room as soon as possible (specially because of the Palio).

 

FEES

The fees include participation to 3 days Workshop, access to the web site and papers, lunches, morning and afternoon refreshments and the welcome coctail. 

The workshop dinner is optional. Separate registration is requested. 

Cancellations made before June 1, 2023 will be reimbursed minus 20% of the total fee. No reimbursement will be possible after that date.

Payments should be made by :

• The following credit cards: Visa or Eurocard/Mastercard/Access

ADMINISTRATION