• CO-ORGANISED WITH
• ORGANISING COMMITTEE
• CALL FOR PAPERS
• WORKSHOP PROGRAMME and ISSN
• HOW TO REACH SIENA?
• RESTAURANTS AND PUBS IN SIENA
• PRACTICALITIES
• LIST OF PARTICIPANTS
• DOWNLOAD ACCEPTED PAPERS

University of Siena

Roberto Di Pietra, University of Siena
Günther Gebhardt, Goethe-University Frankfurt
Stuart McLeay, University of Sydney
Joshua Ronen, Stern School of Business, New York University
 

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

• Accounting and regulatory compliance;
• The continuing challenges and opportunities presented by the adoption of IFRS;
• Auditing and oversight of the accounting profession;
• Effect of regulation on management behaviour, including earning management and financial disclosure;
• Impact of regulation on corporate governance mechanisms, and the implications for financial reporting quality;
• Impact of accounting regulation on markets and institutions;
• International standardization and convergence projects;
• Structures and processes of standard setting in different social and political settings;
• Accounting regulation of other entities, including financial and governmental institutions;
• Accommodation of regulatory effects and institutional frameworks in qualitative and quantitative research designs in accounting.

The aim of the Sixth 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. In particular, we ask whether the objectives of financial statements should be restricted to helping users to predict, evaluate and compare future cash flows and their associated uncertainty, or extended to include efficient resource allocation? Should distributional considerations be left exclusively to the political process rather than standard setting? 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 in which credit has dried up? Have such exit valuation and impairment write downs caused contagion and thus contributed to the severity of the financial crisis? Should the rating of debt securities be solely the domain of credit rating agencies? Or should the auditing role be expanded to include the rating of securities? 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?
Proposals for Workshop papers should include the title, an abstract or draft paper, the name and address of the author(s), and e-mail address.
 

THE SUBMISSION DEADLINE IS OVER

Acceptance
Authors will be notified of provisional acceptance by May 1st, 2013. Please note that final inclusion in the programme will be contingent on receiving the full paper and abstract by June 1st, 2013 and registration and by May 15.

Deadlines
Authors notified of acceptance : May 1st, 2013
Deadline for submission of full papers : June 1st, 2013
Registration : May 15, 2013
 

Please click HERE to upload the workshop programme. 


ISSN number for the workshop papers is  :  2295 - 1652

By plane

The closest airports are Pisa (Galileo Galilei), Florence (Amerigo Vespucci) and Rome (Leonardo Da Vinci – Fiumicino; G.B. Pastine – Ciampino). There are bus, train and car connections to Siena.

By train

Florence central railway station (Santa Maria Novella): direct trains to Siena leave every hour until 9 pm. (journey time: 1:45 hours)

Pisa airport railway station: trains to Siena with a change in Empoli or two changes (Pisa central railway station and Empoli) leave every 30 minutes until 9 pm. (journey time: about 2 hours)

Rome central railway station (Roma Termini): trains to Siena with a change in Chiusi (or Grosseto) leave every hour until 8 pm. (journey time: about 3 hours)

By bus

Florence central bus station (opposite to Santa Maria Novella railway station): direct bus (Sita or Train) to Siena leave every hour until 7 pm. (journey time: about 1:30 hours)

Rome central bus station (Roma Tiburtina): direct trains to Siena leave every 1:30 hours until 8 pm. (journey time: about 3 hours)

By car

From North: superstrada Florence – Siena, exit Siena Nord
From South: autostrata A1, exit Valdichiana-Bettolle, direction Siena
Please, note that private cars are not allowed in the city centre

RESTAURANTS IN SIENA

Ristorante Le Logge (Via del Porrione, 33 – 0577 48013)
Ristorante da Enzo (Via di Camollia, 49 – 0577 281277)
Enoteca I Terzi (Via Termini, 7 – 0577 44329)
Ristorante Le Vie del Gusto (Via dei Fusari, 9 – 0577 46957)
Ristorante Alla Speranza (Piazza Il Campo, 35/36 – 0577 280190)
Ristorante San Desiderio (Piazzetta L. Bonelli, 2 – 0577 286091)
Ristorante Grotta si Santa Caterina – da Bagoga (Via della Galluzza, 26 – 0577 282208)
Ristorante il Gallo Nero (Via del Porrione, 65/67 – 0577 284356)
Osteria La Sosta di Violante (Via Pantaneto, 115 – 0577 43774)
L'Osteria (Via dei Rossi, 79/81 – 0577 287592)
Osteria Boccon del Prete (Via San Pietro, 17 – 0577 280388)
Osteria Babazuf (Via di Pantaneto 85/87 – 0577 222482)
Osteria Nonna Gina (Pian dei Mantellini 2, 0577 287247)
Ristorante Pizzeria Nonno Mede (Via Camporegio, 9 – 0577 247966)
Ristorante Il Pomodorino (Via Camporegio, 13 – 0577 286811)
Pizzeria il Caveliere Errante (Piazza Provenzano – 0577 280403)

For other solutions, please visit Terre di Siena’s web site:
http://www.terresiena.it/index.php?option=com_search_zoo&view=elencoristoranti&Itemid=893&lang=en

PUBS IN SIENA

Al Cambio (Via Pantaneto, 13)
Buena Vista Social Pub (Via Pantaneto)
Bar San Paolo (Vicolo San Paolo)
Birreria Kroeg (Via Pian d’Ovile, 70)
Caffè del Corso (Via Banchi di Sopra, 25)
Lochness Pub (Via Montesanto, 1)
Pub Dublin Post (Piazza Gramsci)
Tea Room (Via Porta Giustizia, 11 – 0577 222753)

TIME AND LOCATION

The workshop will be held in the University of Siena.
The former monastic building and its cloisters are located at Piazza San Francesco in the historic centre of Siena, close to the central piazza (Il Campo). Please click HERE to download a map. 

The academic programme will start on Thursday July 4th early afternoon and is scheduled to end around midday on Saturday July 6th, 2013.

For participants arriving by plane, there are regular trains to Siena from Rome, Florence and Pisa.


ACCOMMODATION

July is of course the very high season in Siena. It is recommened to book your room as quickly as possible.

Please click HERE to have some hotels suggestions including details.

The following hotels have accepted to block for a limited period a number of room :
Please click HERE to download the booking form for the hotel GARDEN
Please click HERE to download the booking form for the hotel ITALIA

In case you want to book a room in the other hotels suggested, please contact these directly.

Here is a very convenient solution dor PhD students : Refugio of the University of Siena :
http://www3.unisi.it/santachiara/eng/residenze-prenotazioni_en.html.

For other hotels suggestions. Please click HERE

FEES

The fees include :

• participation to the workshop
• workshop documents
• lunches
• morning and afternoon refreshments
• the workshop dinner and a wine testing.

Cancellations made before June 7, 2013 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