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EUROPEAN ACCOUNTING ASSOCIATION 37TH ANNUAL CONGRESS

21–23 MAY, 2014TALLINN, ESTONIA

PROGRAMME AND COLLECTED PAPERS

European Accounting Association • 37th Annual Congress 21 - 23 May 2014, Tallinn - Estonia • Programme and Collected Papers 3

CATEGORY ABBREVIATIONS FOR PARALLEL SESSIONS AND RESEARCH FORA

AU Auditing

ED Accounting Education

FA Financial Analysis

FR Financial Reporting

GV Accounting and Governance

IS Accounting and Information Systems

MA Management Accounting

PS Public Sector Accounting

SE Social and Environmental Accounting

TX Taxation

NOTICE

Neither the European Accounting Association nor the EAA 2014 Organizing and Scientific

Committees, not any person acting on their behalf offer any guarantee or endorsement,

explicit or implicit, with respect to the information contained in this publication, nor do

they assume any responsibility regarding its use or damage resulting from the information.

This book is also available in electronic format on the EAA website at:

http://www.eaa2014.org

Collected abstracts are accessible on-line from the EAA database at:

http://www.eaa-online.org

Categories of Scientific Programme

CATEGORIES OF SCIENTIFIC PROGRAMME

Photos from Enterprise Estonia, Tallinn City Tourist Office & Convention Bureau© Jarek Jõepera, Inga Jaanson, Allan Alajaan, Kaido Haagen, Kristi Eerik, Maili Saia

European Accounting Association • 37th Annual Congress 21 - 23 May 2014, Tallinn - Estonia • Programme and Collected Papers4

Organizer’s Welcome

ORGANIZER’S WELCOME

DEAR COLLEAGUES,

It is our great pleasure to welcome you to the 37th Annual Congress of the European Ac-counting Association in Tallinn, Estonia. We hope that you will enjoy the scientific and the social programme of the congress which is held jointly by the EAA, the University of Tartu and the Estonian Business School.

We are delighted to provide an opportunity for our colleagues from all over the world to strengthen their cooperative ties. Year 2014 marks the 10th anniversary of the enlargement of the European Union. Thus, we hope that the congress will help to promote accounting and finance through the exchange of pan-European and global views and ideas. This year, over 1100 of you are attending the largest meeting of the European accounting communi-ty and making the congress a truly global research event. The findings of 725 papers on a variety of topics will be presented by researchers from all over the world. In addition to the huge number of parallel sessions and research forum presentations, we have nine inspiring symposia on different topics. Hosting the EAA Annual Congress is a great pleasure, honour and challenge for us. But it is also a recognition of our small accounting research commu-nity as well as motivation and commitment for our future accounting pathways.

On behalf of the local organisers, I would like to thank the President of the EAA, the Executive Secretary, the EAA Management Committee and the EAA Conference Commit-tee for their decision, assistance and consideration to meet in Tallinn this year. The Stand-ing Scientific Committee and the members of the Scientific Committee have invested a tremendous effort in reviewing all the submitted papers. The size of a congress is always a recognition of real cooperation.

We thank all the sponsors for their generous contribution to the congress. And finally we thank our PCO, our volunteers and friends for their assistance in practical issues both before and during the congress.

Moreover, you will have many other events besides attending the congress scientific pro-gramme and enjoying the social events. Tallinn is considered to be one of the most beauti-ful cities in the Northern Europe with its superbly preserved medieval city centre, listed as a UNESCO World Heritage Site. A lot of historical and cultural sites are waiting for you - ma-jority of them are situated within a walking distance of the congress venues and from your hotel.

I wish you lots of interesting discussions, fruitful ideas and an expanding cooperation as a result of a successful congress.

Enjoy the congress!

Toomas Haldma Congress Chair


President’s Welcome

PRESIDENT’S WELCOME

DEAR EAA CONGRESS DELEGATE,

It is a pleasure and great honor to welcome you to the 37th Annual Congress of the European Accounting Association in the beautiful and historical city of Tallinn. The annual congress is our Association’s flagship event and the organization of an event of this size requires a tremendous amount of planning and coordination. We are greatly indebted to the Local Organizing Committee, led by Professor Toomas Haldma, for all the hours they have spent over the past three to four years for the organization of the academic as well as the social program of this congress. Thanks to their dedication and hard work over the past few years, we are now able to take part in an interesting academic event and to enjoy an impressive social program. We give special thanks to the Scientific Committee chaired by Professor Aljosa Valentincic. In a short period of time the Scientific Committee reviewed 956 papers submitted to the conference. For the next three days the Local Organizing Committee in cooperation with the Scientific Committee prepared a program consisting of an opening session, 9 symposia, 367 papers in parallel sessions, including 42 papers with discussants, another 358 papers in the research forum, an editors’ panel as well as a spe-cial session on an IFRS Framework based teaching approach.

This year a PhD forum has been organized for the second time, in the morning before the start of the conference itself. Our intention with this initiative is to help PhD students establish networks and develop their abilities and competences in research. In the days preceding the annual conference, the EAA’s Doctoral Colloquium took place in Tartu, host-ed by the University of Tartu. This year 36 students were able to attend this inspiring event for PhD students.

Alongside the Local Organizing Committee and the Scientific Committee, other EAA members also contributed to the organization this 37th Annual Congress of the EAA. I want to thank Thomas Jeanjean and Thorsten Sellhorn (for organizing the PhD forum) as well as all the speakers at the PhD forum. I would also like to express my appreciation ofthe Chairs (Bill Rees and Keith Robson) and the faculty of the Doctoral Colloquium. Thanks are also due to Gunnar Rimmel, Chair of the EAA’s Conference Committee for helping the Local Organizing Committee. I am extremely grateful to Nicole Coopman and her team at EIASM for the professionalism and selfless dedication demonstrated throughout the year, but particularly for their commitment and work in the preparation and support of the an-nual congress.

Finally I would also like to take this opportunity to thank all the presenters, discussants, chairs, symposium speakers and congress participants for their contributions to this 37th EAA Annual Congress. Without your participation there simply would not be a congress. I wish each delegate lots of inspiring and helpful academic discussions as well as many joy-ful moments with friends old and new. During your stay here, please do not forget to visit the historic center of this wonderful city.

Ann Jorissen EAA President


EAA Committees

EAA COMMITTEES

MANAGEMENT COMMITTEE 2013–2014

President Ann JORISSENPast President Begoña GINERTreasurer Martin MESSNERCongress Chair 2014 Toomas HALDMACongress Chair 2015 Christine COOPER

Members: Philip JOOS Araceli MORA Thorsten SELLHORN Hervé STOLOWY Martin WALKER

Executive Secretary Nicole COOPMAN

EAA BOARD 2013–2014

OFFICERS

President Ann JORISSEN University of AntwerpPast President Begoña GINER University of ValenciaTreasurer Martin MESSNER University of InnsbruckCongress Chair 2014 Toomas HALDMA University of TartuDeputy Congress Chair 2014 Ruth ALAS Estonian Business SchoolCongress Treasurer 2014 Ulvi SLOOG University of TartuCongress Secretary-General 2014 Kertu LÄÄTS University of TartuCongress Chair 2015 Christine COOPER University of Strathclyde

NATIONAL REPRESENTATIVES

Austria Rainer NIEMANN University of GrazBelgium Ignace DE BEELDE Ghent UniversityCzech Republic Marcela ZAROVA Prague University of EconomicsDenmark Kim PETTERSSON Copenhagen Business SchoolFinland Markus GRANLUND Jyväskylä UniversityEstonia Lehte ALVER Tallinn University of TechnologyFrance Nicolas BERLAND Paris-Dauphine UniversityGermany Thorsten SELLHORN WHU Otto-Beisheim School of ManagementGreece Apostolos BALLAS Athens University of EconomicsIreland Domenico CAMPA Trinity College DublinItaly Lino CINQUINI Scuola Superiore Sant’Anna of PisaNetherlands Ann VANSTRAELEN Maastricht UniversityNorway Frode MELLEMVIK Bodo Graduate School of Business


EAA Committees

Poland Anna SZYCHTA University of Lodz ( ódź)Portugal Lucia Lima RODRIGUES University of MinhoRomania Dumitru MATIS Babes-Bolyai UniversityRussia Vyacheslav SOKOLOV St.Petersburg University of Economics and FinanceSpain Araceli MORA ENGUIDANOS University of ValenciaSweden Thomas CARRINGTON Uppsala UniversitySwitzerland Daniel OYON HEC LausanneTurkey Recep PEKDEMIR University of IstanbulUnited Kingdom Martin WALKER University of Manchester

REGIONS

Asia Yashuhiro OHTA Keio UniversityAustralia / New Zealand Ann TARCA University of Western AustraliaNorth America Ervin BLACK Brigham Young UniversityCentral & South America Fabio FREZATTI University of São Paulo

EAA COMMITTEES

CHAIRS OF EAA COMMITTEES & EDITORS OF EAA JOURNALS

Chair Publications Committee Salvador CARMONA IE Business SchoolChair Conference Committee Gunnar RIMMEL Jönköping UniversityChair Scientific Committee Aljosa VALENTINCIC University of LjubljanaChair Financial Reporting Standards Committee (FRSC) Peter WALTON ESSEC Business SchoolDoctoral Colloquium Co-Chairs William P. REES University of Edinburgh Keith ROBSON Cardiff Business SchoolEuropean Accounting Review (EAR) Editor Laurence VAN LENT Tilburg UniversityAccounting in Europe (AinE) Editor Paul ANDRE ESSEC Business School

EX OFFICIO

Executive Secretary Nicole COOPMAN European Institute for Advanced Studies in Management (EIASM)


EAA Committees

EAA COMMITTEES

EAA PRESIDENTS 1978-2014

Ann JORISSEN 2013 - Begoña GINER 2011 - 2013Aileen PIERCE 2009 - 2011John CHRISTENSEN 2006 - 2009Olov OLSON 2005 - 2006Bohumil KRAL 2004 - 2005Jose Antonio GONZALO 2003 - 2004Jens ELLING 2002 - 2003George VENIERIS 2001 - 2002Wolfgang BALLWIESER 2000 - 2001Serge EVRAERT 1999 - 2000Carl REYNS 1998 - 1999Alfred WAGENHOFER 1997 - 1998Arne KINSERDAL 1996 - 1997John SAMUELS 1995 - 1996Giuseppe GALASSI 1994 - 1995

Reino MAJALA 1993 - 1994Leandro CAÑIBANO 1992 - 1993Hein SCHEUDER 1991 - 1992Lagos FALUVEGI 1990 - 1991Peter HORVATH 1989 - 1990Robert TELLER 1988 - 1989Anthony HOPWOOD (†) 1987 - 1988Sven Erik JOHANSSON 1986 - 1987Jean-Pierre GILLET 1985 - 1986Andre ZUND 1984 - 1985David FLINT 1983 - 1984Bengt PROVSGAARD 1982 - 1983F. PEREIRA 1981 - 1982Johannes BOUVA 1980 - 1981Walter BUSSE von COLBE 1979 - 1980Anthony HOPWOOD (†) 1978 - 1979

LOCATIONS OF EAA CONGRESSES 1978-2014

1978 Paris (France)1979 Köln (Germany)1980 Amsterdam (the Netherlands)1981 Barcelona (Spain)1982 Aarhus (Denmark)1983 Glasgow (United Kingdom)1984 St. Gallen (Switzerland)1985 Brussels (Belgium)1986 Stockholm (Sweden)1987 London (United Kingdom)1988 Nice (France)1989 Stuttgart (Germany) Chair: Peter HORVATH1990 Budapest (Hungary) Chair: Lajos FALUVÉGI1991 Maastricht (the Netherlands) Chair: Hein SCHREUDER1992 Madrid (Spain) Chair: Leandro CANIBANO1993 Turku (Finland) Chair: Pekka PIHLANTO1994 Venice (Italy) Chair: Giuseppe MARCON1995 Birmingham (United Kingdom) Chair: R.H. JONES1996 Bergen (Norway) Chair: Arne KINSERDAL1997 Graz (Austria) Chair: Alfred WAGENHOFER1998 Antwerp (Belgium) Chair: Hilda THEUNISSE1999 Bordeaux (France) Chair: Serge EVRAERT2000 Munich (Germany) Chair: Wolfgang BALLWIESER2001 Athens (Greece) Chair: George VENIERIS2002 Copenhagen (Denmark) Chair: Anne LOFT


EAA Committees

2003 Seville (Spain) Chair: Guillermo SIERRA2004 Prague (Czech Republic) Chair: Bohumil KRAL2005 Gothenburg (Sweden) Chair: Olov OLSON2006 Dublin (Ireland) Chair: Aileen PIERCE2007 Lisbon (Portugal) Chair: Carlos BAPTISTA DA COSTA2008 Rotterdam (the Netherlands) Chair: Frank HARTMANN2009 Tampere (Finland) Chair: Salme NÄSI2010 Istanbul (Turkey) Chair: Recep PEKDEMIR2011 Rome (Italy) Chair: Angelo RICCABONI & Luigi FIORI2012 Ljubljana (Slovenia) Chair: Aljosa VALENTINCIC2013 Paris (France) Chair: Nicolas BERLAND2014 Tallinn (Estonia) Chair: Toomas HALDMA

EAA 2014 CONGRESS LOCAL ORGANIZING COMMITTEE

Chair: Toomas HALDMADeputy Chair: Ruth ALASSecretary General: Kertu LÄÄTSTreasurer: Ulvi SLOOGMembers: Malle POST Maarja MURUMÄGI Toomas TÜRNPUU Priit SASI

EAA 2014 SCIENTIFIC COMMITTEE

Chair: Aljoša VALENTIN I , University of Ljubljana

Standing Scientific Committee Members: Ariela CAGLIO, Bocconi University Ralf EWERT, University of Graz Helena ISIDRO, ISCTE - Lisbon University Institute Marta MACIAS, University Carlos III Madrid Ann VANSTRAELEN, University of Maastricht

Scientific Committee Members:

Paul ANDRÉ ESSEC Business School Diane-Laure ARJALIES HEC Paris Vasilili ATHANASAKOU London School of Economics Ilias BASIOUDIS Aston Business School Vivien BEATTIE Lancaster University Sebastian BECKER HEC Paris Wendy BEEKES Lancaster University Carolina BONA-SANCHEZ University of Las Palmas de Gran Canaria Saverio BOZZOLAN University of Padova

EAA COMMITTEES


Ulf BRUGGEMANN Humboldt University Berlin Liesbeth BRUYNSEELS KU Leuven Jörg BUDDE University of Bonn Svetlana BYCHKOVA St.Petersburg State Agrarian University Ariela CAGLIO Bocconi University Mary CANNING DCU Business School Andreas CHARITOU University of Cyprus Charles CHO ESSEC Business School Johan CHRISTIAENS Ghent University Martine COOLS KU Leuven Christina DARGENIDOU University of Exeter Holger DASKE University of Mannheim Belen Gill DE ALBORNOZ NOGUER Universitat Jaume 1 Ignace DE BEELDE Ghent University Elisabeth DEDMAN University of Nottingham Rogier DEUMES Maastricht University Roberto DI PIETRA University of Siena Angelo DITILLO SDA Bocconi Minyue DONG University of Lausanne Eva EBERHARTINGER Vienna University of Economics and Business Jurgen ERNSTBERGER University of Bochum Ralf EWERT University of Graz John FERGUSON University of Strathclyde Peter FIECHTER University of Zurich Andrei FILIP ESSEC Business School Annita FLOROU King’s College London Ann GAEREMYNCK KU Leuven Christina GAIO ISEG-Universidade Tecnica de Lisboa Maria GARCIA BENAU, University of Valencia Juan Manuel GARCIA LARA University Carlos III de Madrid Neil GARROD Greenwich University Elena GIOVANNONI University of Siena Martin GLAUM, University of Giessen Anna GOLD Vrije Universiteit Amsterdam Delfina GOMES University of Minho Markus GRANLUND University of Turku Aleksandra GREGORIC Copenhagen Business School Dorothea GREILING Linz Johannes Kepler University Ulfert GRONEWOLD Universität Potsdam Giuseppe GROSSI University of Siena Harold HASSINK University of Maastricht Claus HOLM Aarhus University Javier HUSILLOS University of Navarra Timo HYVONEN Turku School of Economics Helena ISIDRO ISCTE Marko JÄRVENPÄÄ University of Jyvaskyla Thomas JEANJEAN E SSEC Business School Irena JINDRICHOVSKA Centrum Ekonomickych Studii VSEM

EAA Committees

EAA COMMITTEES


EAA COMMITTEES

EAA Committees

Vassili JOANNIDES Grenoble Ecole de Management Irene KARAMANOU University of Cyprus Urška KOSI Humboldt Universität Berlin Erlend KVAAL BI Norwegian Business School Teija LAITINEN University of Vaasa Igor LONCARSKI University of Ljubljana Isabel LOURENCO ISCTE-IUL Business School Marta MACIAS University Carlos III Madrid Teemu MALMI Aalto University School of Economics Bertrand MALSCH Queen’s School of Business Garen MARKARIAN IE Business School Ana MARQUES Nova School of Business and Economics Isabelle MARTINEZ University of Toulouse Andrea MENNICKEN London School of Economics Martin MESSNER University of Innsbruck Giovanna MICHELON Exeter University Yuval MILLO University of Leicester Jodie MOLL Manchester Business School Klaus MÖLLER University of St. Gallen Jose Mariano MONEVA University of Zatagoza Jens MULLER Graz University Chris NAPIER London University, Royal Holloway Lasse NIEMI Aalto School of Economics Marc NIKITIN University of Orléans Jiri NOVAK Charles University in Prague Zoltan NOVOTNY-FARKAS Lancaster University John O’HANLON Lancaster University Mari PAANANEN University of Exeter Tommaso PALERMO London School of Economics Antonio PARBONETTI University of Padova Erik PEEK ERIM, Erasmus University Annalisa PRENCIPE Bocconi University Alberto QUAGLI University of Genova Ivana RAONIC CASS Business School Ricardo REIS Catolica Lisbon School of Business Chrystelle RICHARD ESSEC Business School Sébastien ROCHER University of Angers Martin RUF Eberhard Karls University Tübingen Sonia SANABRIA University of Alicante Gerrit SARENS Université Catholique de Louvain la Neuve Utz SCHÄFFER WHU-Otto Beisheim School of Management Caren SCHELLEMAN Maastricht University Jens-Robert SCHÖNDUBE University of Hannover Thorsten SELLHORN WHU-Otto Beisheim School of Management Killian SHEILA University of Limerick Dirk SIMONS University of Mannheim Kazbi SOONAWALLA London School of Economics Michael STICH University of Bochum


EAA COMMITTEES

EAA Committees

Jeroen SUIJS Tilburg University Stefan SUNDGREN Umea University Caren SURETH University of Paderborn Ane TAMAYO London School of Economics Lourdes TORRES University of Zaragoza Irem TUNA London Business School Stuart TURLEY Manchester University Aljosa VALENTINCIC University of Ljubljana Martijn VAN DER STEEN University of Groningen Heidi VAN DER BAUWHEDE Ghent university Ann VANSTRAELEN Maastricht University David VEENMAN Erasmus University Rotterdam Johannes VOGET University of Mannheim Pengguo WANG Exeter Business School Mahbub ZAMAN Manchester Business School Alessandro ZATTONI Bocconi University


Local Host

RECTOR’S OFFICE

VOLLI KALM, RectorMARTIN HALLIK, Vice-Rector for Academic AffairsMARCO KIRM, Vice-Rector for ResearchERIK PUURA, Vice-Rector for Development

The University of Tartu (UT) was founded in 1632 by the Swedish king Gustavus Adolphus. It was modeled after the University of Uppsala in Sweden and intended to pursue research and advance learning in a wide variety of disciplines. The University of Tartu (UT) has contin-ued to adhere to this approach throughout the centu-ries, and remains today the only classical university in Estonia. Research at UT focuses on subjects as diverse as medicine and philosophy, genetics and computer science. UT is Estonia’s premier centre for research and higher education. As Estonia’s national university, UT stresses the importance of international co-operation and partnerships with reputable research universities all over the world.

THE UNIVERSITY IN FIGURES:

• The first university to teach in Estonian since 1919• Belongs to the top 3% of world’s best universities (Times Higher Education World University Rankings 2012-13)• 9 faculties and 4 colleges• 70 bachelor, 80 master and 35 doctoral study programmes • 17,000 students (including over 800 international students)• More than 1,400 doctoral students 3,800 employees, including 1,800 academic employees (190 professors)• 65 partner universities in 23 countries• Over 34,000 research publications (including 7,500 in the ISI Web of Science)• University of Tartu belongs to the top 1% of the world’s most-cited universities and research institutions in the fields of Clinical Medicine, Chemistry, Environment/Ecology, Plant and Animal Science, Geosciences, Social Sciences (general), Biology and Biochemistry and Engineering. (Thomson Reuters Web of Science)• Nobel Prize in 1909 (Wilhelm Ostwald, founder of Physical Chemistry• Budget volume of 145.9 million Euros

Ülikooli 18, 50090 Tartu, ESTONIAwww.ut.ee

LOCAL HOST

FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

DEAN’S OFFICE

MAAJA VADI, DeanKRISTA JAAKSON, Vice-Dean for DevelopmentKAIA PHILIPS, Vice-Dean for Academic AffairsURMAS VARBLANE, Vice-Dean for Research

The Faculty of Economics and Business Adminis-tration (FEBA) is one of the nine faculties of the University of Tartu, with a history of more than 75 years of teaching business and economics. FEBA is the leading and rapidly developing re-search centre in economics, international busi-ness and management in Estonia. Faculty aims to provide a vibrant research environment that is linked to international centres of excellence and produces high level academic and policy relevant economic analysis. The scholars and researchers at the Faculty FEBA coordinate development of entrepreneurship programmes at Estonia’s higher education in-stitutions and have a significant advisory role in shaping the country’s economic policy. The Fac-ulty’s students are ambitious, seeking out chal-lenging territory both in their research papers and in their personal and professional develop-ment. Through their activity in clubs, students help contribute to discourse on salient topics from enterprise to the non-governmental or-ganizations.

THE FACULTY IN FIGURES

• More than 1300 students • 79 employees, including 11 professors, 11 associate professors, 16 lecturers and assistants and 12 researches• Alma mater for many outstanding business and political leaders. Notably, Mr. Siim Kallas, Vice-President of the European Commission.• Three laureates of the Estonian National Science Prize and a member of the Estonian Academy of Science are among the academic staff.


Lauteri 3, Tallinn 10114 Tallinn, Estoniawww.ebs.ee/en

RECTOR’S OFFICE

ARNO ALMANN, Rector RUTH ALAS, Vice-Rector for Research TOOMAS DANNEBERG, Vice-Rector for Studies and DevelopmentKRISTIINA KÄGU, Vice-Rector for International and Corporate RelationsTÕNU KÜTTMAA, Vice-Rector for Administration and FinanceMAARJA MURUMÄGI, Academic Secretary, Advisor to Rector

Established in 1988, Estonian Business School (EBS) is the oldest privately owned business university in the Baltics, offering fully accredited Bachelor’s, Master’s and Doctoral programmes in entrepreneurship, man-agement and business administration. EBS’s goal is to provide enterprising people with academic knowl-edge, skills and values for its successful implementa-tion .

In its 25 years EBS has grown into one of the big-gest private universities in the Baltic countries. Locat-ed in Tallinn and Helsinki, EBS has more than 1500 students, about 20% international students and over 4000 alumni. In 2011, EBS opened a branch in Helsin-ki, in the modern premises of Technopolis Ruoholahti, where about 140 students are currently studying In-ternational Business Administration in English.

EBS has over 70 partner universities from Europe, America, Australia and Asia, enabling a wide ex-change of both students and lecturers. University of-fers joint degree MA programme with Nottingham Trent University and double degree BA programme with Lancaster University Management School.

Estonian Business School is a member in EFMD, BMDA and CEEMAN and organizes international conferences like EURAM 2011, EAA 2015 and EGOS 2018. University has strong corporate relations with local and international business community, develop-ing study programmes and offering applied research.

The aim of research at EBS is to contribute to the international knowledge base of management and create conditions for its introduction in business and public institutions, but also improve training for the management of such organizations.

Researchers and doctoral students at EBS participate in the work of international research groups thereby assuring an internationally acknowledged level of re-search. The main outputs for this are participation in international scientific conferences and publishing of joint articles with researchers and doctoral students in other countries.

EBS’ main academic concentration is Organizational development in an institutional context. The sub-topics for research are: 1. Development of Organisations and Management of Change 2. Innovative Entrepreneurship and Knowledge Transfer in International Networks 3. Development of Public Administration Organizations and their Legal Framework. Application of Experience in New Democracies 4. Institutional Economics 5. Social Responsibility and Ethical Values of Organizations 6. Intelligent IT Systems in Public and Private Organizations

The research undertaken aims to contribute to the development of business, defence and public or-ganizations, and the application of such theoretical knowledge of Estonia in countries which are creating a democratic society.

THE UNIVERSITY IN FACTS AND FIGURES:

• 1500 students • over 4000 alumni• 70 partner universities across the world• Estonian Business School Group AS education concern involves in addition to the university EBS High School, founded in 1997 and EBS Executive Training Centre, founded in 1993.• According to a study by Statistics Estonia, EBS graduates earn higher monthly income than the graduates of other Estonian universities• EBS is ranked among Top 300 business schools in the world by Eduniversal• Over 30% of EBS’s student body are international students• EBS was the first foreign university to open a branch in Finland, where currently study about 150 students• EBS is currently only private university in Estonia• EBS Founder Professor Madis Habakuk received the Lifetime Award on Estonian Entrepreneurship Awards 2013

Local Host

LOCAL HOST


Useful Information

USEFUL INFORMATION

VENUE LOCATIONSThe 37th European Accounting Association Annual Congress takes place in two close-by buildings.Radisson Blu Hotel Olümpia, 33 Liivalaia Street, TallinnEstonian Business School, 3 Lauteri Street, Tallinn

LUNCHESLunch is served on Wednesday and Thursday from 12:30 to 14:30 in two separate locations due to the capa-bility of the restaurants. Congress venue Radisson Blu Hotel Olümpia serves lunch at restaurant Senso on the 2nd floor by the elevators (see map) and Swissotel Tallinn serves lunch at the conference centre on the 6th floor (see Swissotel location on map). Congress organizers and Swissotel staff are happy to help guests with directions.

COFFEE BREAKSHot and cold beverages are served during coffee breaks in several locations of both congress venues (see maps). Congress staff is happy to show the way.

COMPUTER ROOMSComputers with free access are located in the 1st floor foyer of Olümpia CC, right beside congress registra-tion desk. In EBS the computer class on the 2nd floor is open for guests (see map).

WIRELESS NETWORKWi-Fi is free in both venues and no password is required.In EBS the public network connection name is “EBS_WIFI”. In Radisson Blu Hotel Olümpia the public network connection name is “Radisson Blu Hotel Olumpia”.Wireless network is available throughout the venues, but signal may be weaker at some spots due to heavy traffic during the congress.

SMOKINGEstonian Business School is non-smoking environment. We kindly ask you to respect it. Olümpia has a dedi-cated smoking room in the 1st floor foyer by the conference centre front doors.

EMERGENCIESEuropean Emergency Number 112 is in service in Estonia. Police direct hotline is 110. These numbers can also be dialled without SIM-card from any mobile phone.

TAXITaxies can be hailed in the street, but more often they park in several taxi stands in town. In front of Olümpia and other hotels there are usually taxicabs waiting. Legitimate taxies have their price lists always visible on the car windows. Many cabs have terminals for paying with debit or credit card. It is always advisable to ask for receipt.

Further useful information about Tallinn can be found at www.tourism.tallinn.ee


SERVICE ROOMS AND AREAS FLOOR

Locations and Meeting Rooms

LOCATIONS AND MEETING ROOMS

109 1

204A, 204C, 214 2

302, 303B, 303D 3

304, 306 3

309, 312 3

400B, 400D, 400E 4, stairs access via 3rd floor left wing

403, 405 4, access by main stairs

OLÜMPIA CONVENTION CENTRE

Registration desk 1, foyer

Information desk 2

Congress organizer’s office 2, Office 1 and Office 2

Open computers 1, foyer

Coffee breaks 2

Publishers’ exhibition 2

Luggage- and cloakrooms 1, foyer and 2

MEETING ROOMS FLOORAlfa 1, Alfa 2 2, centre

Beta, Gamma 2

Zeta 1, Lambda 2

Epsilon, Sigma 2

Omega, Kapa 2

Delta 2

ESTONIAN BUSINESS SCHOOL – EBS

SERVICE ROOMS AND AREAS FLOORInformation desk 1

Computer room 210 2

Coffee breaks 2 and 3 and 4, hallways

Cloakroom 0, stairs access from the foyer

MEETING ROOMS FLOOR


LOCATION MAP OF THE CONGRESS VENUES

Location Map of the Congress Venues


FLOOR PLANS OF THE ESTONIAN BUSINESS SCHOOL

Floor Plans


Floor Plans

FLOOR PLANS OF THE RADISSON BLU HOTEL OLÜMPIA CONFERENCE CENTRE


SPONSORS & PUBLISHERS’ EXHIBITION

Sponsors & Publishers’ Exhibition

SPONSORS

CIMAEUROPEAN REGIONAL DEVELOPMENT FUND

MINISTRY OF EDUCATION AND RESEARCH OF THE REPUBLIC OF ESTONIAMINISTRY OF FINANCE OF THE REPUBLIC OF ESTONIA

ESTONIAN–SWISS COOPERATION PROGRAMMEAKZO NOBEL BALTICS AS

CITY OF TALLINNCITY OF TARTU

PUBLISHERS’ EXHIBITIONPublishers’ exhibition is located in the 2nd floor foyer of Olümpia Conference Centre.

CIMAICAEW

AUDIT ANALYTICSNOWWILEY

ROUTLEDGE


Congress Programme

CONGRESS PROGRAMME

TUESDAY, 20 MAY 2014

14:30 - 18:30 Registration at the Radisson Blu Hotel Olümpia Conference Centre18:30 - 21:00 Early Bird Reception at the Olümpia CC

WEDNESDAY, 21 MAY 2014

08:30 - 18:00 Registration at the Olümpia CC09:00 - 12:30 PhD Forum (Olümpia CC, Alfa 2)09:30 - 12:30 IFRS Teaching workshop (Olümpia CC, Alfa 1)13:00 - 13:50 Opening Plenary Session (Estonia Concert Hall)14:30 - 16:00 Parallel sessions, Research Fora, Symposium 1 (Olümpia CC and EBS)16:00 - 16:30 Coffee break (Olümpia CC and EBS)16:30 - 18:00 Parallel sessions, Research Fora, Symposium 2 (Olümpia CC and EBS)19:30 - 20:00 Bus transfer to the Tallinn Song Festival Grounds20:00 - 22:30 Welcome Reception at the Tallinn Song Festival Grounds22:30 - 23:00 Bus transfer back to the hotels

THURSDAY, 22 MAY 2014

08:30 - 18:00 Registration at the Olümpia CC09:00 - 10:30 Parallel Sessions, Research Fora, Symposium 3 (Olümpia CC and EBS)10:30 - 11:00 Coffee break (Olümpia CC and EBS)11:00 - 12:30 Parallel Sessions, Research Fora, Symposium 4 (Olümpia CC and EBS)12:30 - 14:30 Lunch (Olümpia and Swissotel)14:30 - 16:00 Parallel Sessions, Research Fora, Symposia 5 & 6 (Olümpia CC and EBS)16:00 - 16:30 Coffee break (Olümpia CC and EBS)16:30 - 18:00 Parallel Sessions, Research Fora, Symposium 7 (Olümpia CC and EBS)

FRIDAY, 23 MAY 2014

08:30 - 12:00 Registration at the Olümpia CC09:00 - 10:30 Parallel Sessions, Research Fora, Symposium 8 (Olümpia CC and EBS)10:30 - 11:00 Coffee break (Olümpia CC and EBS)11:00 - 12:30 Parallel Sessions, Research Fora, Symposium 9 (Olümpia CC and EBS)12:30 - 14:30 Lunch (Olümpia and Swissotel)14:30 - 16:00 Parallel Sessions, Research Fora (Olümpia CC and EBS)16:15 - 17:30 EAA General Assembly (Olümpia CC)19:30 - 20:00 Bus transfer to the Seaplane Harbour20:15 - 01:00 Farewell Party at the Seaplane Harbour23:30 - 01:15 Bus transfer back to the hotels


SOCIAL EVENTS

Social Events

EARLY BIRD RECEPTION Radisson Blu Hotel Olümpia Conference Centre Tuesday, 20 May, 18:30-21:0033 Liivalaia Street

The Early Bird Reception is a casual networking event with in-house catering of snacks and drinks.The reception is organized in the main congress venue - Radisson Blu Hotel Olümpia Conference Centre. The

26-storey hotel was built for the 1980 Olympic Games Sailing Regatta and renovated recently. Hotel Olümpia is conveniently located in the heart of the business district, just three kilometers from Lennart

Meri Airport in Tallinn and about two kilometers from the city’s seaport and the main bus station.

OPENING PLENARY SESSIONEstonia Concert Hall Wednesday, 21 May, 13:00-13.504 Estonia puiestee (avenue)

The Opening Session of the congress is held in the primary event hall in Tallinn - Estonia Concert Hall. It was designed and constructed as part of the Estonia Theatre. This neoclassical imposing building (architects A. Lindgren / W. Lönn, 1913, reconstructed 1947) is a symbol of Estonia’s political and cultural power. Tradition-ally, the most festive events are held here, including receptions of Estonian President and New Year’s Eve cel-ebrations. The building is also the home of Estonian National Opera. One wing of the building is for the opera theatre and the other for the concert hall.

Estonia Concert Hall is located in the city centre within comfortable walking distance from congress venues and most hotels.

WELCOME RECEPTIONTallinn Song Festival Grounds Wednesday, 21 May, 20:00-22.3095 Narva maantee (road)

The Welcome Reception is organized at the Tallinn Song Festival Grounds (Lauluväljak), one of the national landmarks of Estonia. The Song Festival Ground was built in 1960 for Song Festivals. The arch of the Festival Ground can hold the joint choir up to 30 000 singers performing in front of almost 200 000 people. The Estonian Song And Dance Festival, held after every five years in July on the Tallinn Song Festival Grounds, is a tradition dat-ing back about 155 years. Next Festival is scheduled for July 2014.

The Song Festival Grounds are just over 3 kilometres from the congress venues. For the convenience of congress delegates the bus transfer is organized. Shuttle buses leave for the event from three locations in town (see bus transfers) at 19:30. When arriving on your own, the meeting point is at the Oru Gates located by Narva Road.

FAREWELL PARTYSeaplane Harbour Friday, 23 May, 20:15-01.0017 Küti Street / 6 Vesilennuki Street

Congress concludes with the festive Farewell Party at the Seaplane Harbour (Lennusadam), that hosts a part of Estonian Maritime Museum in daytime. Farewell Party offers a chance to wine and dine in round tables, and the entertainment programme invites to sing along and dance.

The Harbour complex was initially completed as part of “the Peter the Greats Naval Fortress” in 1916-1917. The renovated historical seaplane hangars are located right on the bank of Tallinn Bay and are architecturally unique in the whole World, housing a submarine and many interactive attractions. Seaplane Harbour has won the European Nostra Grand Prix 2013 and is nominated for the European Museum of the Year Award 2014.

Seaplane Harbour is situated about 4 km from the congress venues. For the convenience of congress del-egates the bus transfer is organized. Shuttle buses leave for the event from three locations in town at 19:30 (see bus transfers). When arriving on your own, just enter the front doors of the museum.

BUS TRANSFERS TO WELCOME RECEPTION AND FAREWELL PARTY

The local organizers have arranged bus transfers for delegates to the congress events and back to the city centre. Shuttle buses leave on Wednesday to the Welcome Reception and on Friday to the Farewell Party at 19:30 from the following stops in the city centre:

- in front of Radisson Blu Hotel Olümpia, on Liivalaia Street (congress venue) - in front of Radisson Blu Hotel Tallinn, on Rävala Street - in front of Tallink City Hotel, on Laikmaa Street

At the end of the events the buses bring delegates back to the listed stops.Buses will be marked and congress staff is there for help.


OPENING SESSION

Opening Session

THE ESTONIAN NATIONAL MALE CHOIR

“Men’s Song“ Composed by Miina Härma (1864 - 1941) / Lyrics by Jakob Liiv (1859 – 1938)

WELCOMING ADDRESSES:

Toomas Haldma, Chair of the EAA 2014 Congress, Professor of Accounting, University of Tartu

Ann Jorissen, EAA President, Professor of Accounting

Taavi Rõivas, Prime Minister of the Republic of Estonia

Maaja Vadi, Dean of the Faculty of Economics and Business Administration, University of Tartu

GUEST SPEAKER:

Siim Kallas, Vice-President of the European Commission “Strengthening Economic Governance of the Euro”

THE ESTONIAN NATIONAL MALE CHOIR

“Into Paradise” Composed by Galina Grigorjeva (1962) / Liturgical text

“The Singer” Composed by Veljo Tormis (1930) / Lyrics by Kristjan Jaak Peterson (1801 – 1822) Ode for male chorus, organ and percussions Organ: Piret Aidulo / Piatti: Indrek Umberg / Gran cassa: Margus Vaht

THE ESTONIAN NATIONAL MALE CHOIR was founded in 1944 by the conductor Gustav Ernesaks, a leader of choral music in Estonia. The Male choir, which originally sang a cap-pella, is now a world-renowned professional choir noted for its renditions of large-scale choral works.

The choir regularly records for broadcasting companies, and has collaborated with Deutsche Grammophon, Sony, Finlandia, Alba Records, Virgin Classics and GB Records. In 2004, they won the Grammy Award in the category of Choral Music for the CD of Sibelius’ Cantatas (Virgin Classics), conducted by Paavo Järvi.

The choir’s repertoire ranges from the Renaissance period to the music of the 21st century. Estonian composers aside, the choir has performed works from Shostakovich to Taktakish-vili, and from Bryars to Bonato in recent programmes. The choir has been conducted by Mr. Mikk Üleoja.


SYMPOSIUM 1

Symposium Programme

STATUS QUO AND FUTURE DEVELOPMENT OF SUSTAINABILITY REPORTING IN CENTRAL AND EASTERN EUROPEAN COUNTRIES

WEDNESDAY 21 MAY : 14.30-16.00ROOM: ALFA 1, OLÜMPIA CC

The concept of sustainability reporting (SR) is almost twenty years old. Since then, report-ing on corporate social and environmental responsibility has broadened widely (Fifka and Drabble, 2012, Horváth et al. 2012, Kolk and Pinkse, 2010, Kolk, 2004, KPMG, 2011).

Europe has traditionally been ahead in its propensity to report on social and environ-mental activities. However, a closer look in the recent literature reveals that SR still faces a number of serious challenges: It is still not a common practice among all companies (Fifka 2012, KPMG 2011). Furthermore, it is often not obvious how reporting on sustainability is connected to financial performance (Hohnen 2012) and whether the added information disclosed by SR used by which stakeholder.

The aim of the symposium is to analyze the status quo of SR from different European views, to review the achievements of SR and to examine which effect sustainability re-porting has on stakeholders and the financial performance. We would like to discuss how Central- and Eastern Europe response to the ideas of sustainability that are mainly shaped by Western countries

Chair: PÉTER HORVÁTH, University of Stuttgart, IPRI, Germany

Speakers: AXEL HALLER, Regensburg University, Germany

NIDŽARA OSMANAGI BEDENIK, University of Zagreb, Croatia

LINA DAGILIENÉ, Kaunas University of Technology, Lithuania

ADRIANA REJC BUHOVAC, University of Ljubljana, Slovenia

MIKE SCHULZE, EBS Business School , Germany

JUDITH M. PÜTTER, IPRI, Stuttgart, Germany


SYMPOSIUM 2

Symposium Programme

ACCOUNTING ETHICS: CHALLENGES AND ISSUES

WEDNESDAY 21 MAY : 16.30-18.00ROOM: ALFA 1, OLÜMPIA CC

Considering an ethical problem as the awareness of a gap between an ideal situation and an ex-isting situation, we note features of the business environment that pose challenges for accounting ethics. Against a backdrop of business scandals where accounting/audit failures play a significant role, we offer a distinctive perspective on accounting practice. Accounting competency has a dual dimension: technical proficiency and ethical sensibility.

In recent reforms in accounting education and professional training, highest priority has been given to technical aspects — accounting standards, principles and rules and prescribed procedures of decision-making — to the relative neglect of research on ethics and the support of accountants’ ethi-cal commitment. Our criticism of the profession advocates remedying this shortcoming. Accounting is a domain of practical ethics — a moral discourse of communication, a cooperative practice where the accountant’s intellectual and moral virtues are expressed through financial statements. Given this ideal, we argue that technical proficiency should be matched by ethical proficiency. Professional training should more strongly emphasize the honing of skills and abilities to recognize moral issues and resolve ethical dilemmas encountered in accounting tasks. Today’s professional challenge is the cognitive and moral development not only of the good accountant, a technically proficient profes-sional capable of knowledge-based decisions but also the virtuous accountant, an ethical practi-tioner capable of moral judgments and committed to ethical behaviour.

We consider accounting ethics as an organization-oriented phenomenon. We focus on behavioural and situational factors that influence decisions within organizations. Accounting ethics encompasses decisions related to business problems with accounting and ethical dimensions. In an ideal world, decision makers would resolve these issues and act with their best judgments. In reality, decision makers act within an organizational and cultural environment with conflicts of interest, pressures from stakeholders, and persisting temptations to place one’s own personal interests ahead of profes-sional duty. To fulfil ethical responsibilities, we need a proper understanding of the contexts within which ethical problems arise and must be addressed. This implies understanding how ethical prob-lems are generated and the particular challenges they pose. It highlights the importance of iden-tifying important stakeholders — their interests and the key characteristics of stakeholder power, legitimacy and urgency — as well as particular conflicts of interest that may influence decision mak-ing. This calls for a perceptive grasp of particular threats that occur in the organizational contexts in which accountants work, contexts which may exert pressures to privilege personal interests at the expense of professional duties.

Chair: TIAGO PINHEIRO, Norwegian School of Economics NHH, Bergen, Norway

Speakers: BRUCE STUART, Norwegian School of Economics NHH, Bergen, NorwayLARS JACOB TYNES PEDERSEN, Norwegian School of Economics NHH, Bergen, NorwayCHRISTOPHER KOCH, JOHANNES GUTENBERG, University of Mainz, GermanyAFSHIN MEHRPOUYA, HEC, Paris, FranceDOMINYKA SAKALAUSKAITÉ, Copenhagen Business School, Denmark


SYMPOSIUM 3

Symposium Programme

EAR SYMPOSIUM: ACCOUNTING INSIGHTS FROM THE HEALTHCARE SECTOR

THURSDAY 22 MAY : 9.00-10.30ROOM: ALFA 1, OLÜMPIA CC

The healthcare sector comprises a large portion of economic activity in countries across the world. In 2010, across member states in the European Union, it represented an average of 9 per cent of Gross Domestic Product, in Canada, 11.3 percent and in the United States, 17.9 percent. In addition to being economically important, the healthcare sector has experienced significant changes in market pressure, competition and regulation, which has resulted in changes to operations and decision-making structures within hospitals and other health care organizations. The institutional environment for these organizations is also quite com-plex, with multiple organizational forms (e.g., government, nonprofit, for profit), multiple stakeholders (e.g., hospital management, physicians and professional staff, patients, com-munities, investor/owners, and governments), and substantial variation in industry organi-zation and reimbursement policies across countries. The healthcare setting thus provides both opportunities and challenges for researchers. The symposium will talk about how the richness of the health care context allows researchers to study a broad range accounting topics and economic theories on competition, compensation contracts, governance, cost, and management behavior, within complex and regulated markets.

Chair: EDDY CARDINAELS, Tilburg University, Netherlands and Naomi Soderstrom, University of Melbourne, Australia

Speakers: HANS CHRISTENSEN, University of Chicago, USAMARGARET ABERNETHY, University of Melbourne, Australia CHRIS ERNST, University of Hohenheim, Germany


SYMPOSIUM 4

Symposium Programme

ICAEW SYMPOSIUM:REPORTING FINANCIAL PERFORMANCE

THURSDAY 22 MAY : 11.00-12.30ROOM: ALFA 1, OLÜMPIA CC

How can we report financial performance in a way that’s relevant, consistent and reliable? And how useful are non-GAAP measures of performance?

Relevant issues include:

Recognition: The IASB is scheduled to issue a new standard on revenue recognition in the second quarter of 2014. How far does this represent a satisfactory outcome for the recogni-tion of revenue and of contract assets and liabilities? Is the IASB’s approach consistent with the findings of research as to what information on revenue users find helpful?

Measurement: Have standard setters confused the roles of financial reporting and finan-cial analysis by trying to produce measures of income that reflect future cash flows rather than providing objective measures of historical performance? How, if at all, should they dis-tinguish profit or loss from total comprehensive income? Do preparers think that financial reporting accurately reflects their performance?

Presentation: What does research tell us about the presentation of information on perfor-mance? Does it matter where information is disclosed or the format in which it is disclosed? Do different forms of presentation benefit different user groups?

Non-GAAP measures: What is the research evidence on the production of non-GAAP per-formance measures? Which companies issue them and why? Are they an implicit criticism of the work of standard setters or a reflection of the inevitable limitations of standardised measures?

Chair: ROBERT HODGKINSON, ICAEW

Speakers: MARY BARTH, Stanford Graduate School of Business, USAAGO VILU, Country Managing Partner, PwC Estonia,

Chairman of the Estonian Accounting Standards Board, EstoniaALFRED WAGENHOFER, University of Graz, AustriaSTEVEN YOUNG, Lancaster University Management School, England


SYMPOSIUM 5

Symposium Programme

EDITORS’ PANELJOURNAL ISSUES THE ACCOUNTING COMMUNITY CARES ABOUT

THURSDAY 22 MAY: 14.30 – 16.00ROOM: ALFA 1, OLÜMPIA CC

The editors’ panel will address a variety of questions including such important topics as whether accounting journals are sufficiently innovative and whether the world of academic publishing remains attractive to young scholars. The panel will pay some attention to recent international initiatives regarding the “impact ranking” of accounting journals. The editors will share what they see as the unique aspects of their own journal. They will also offer in-sights on how their journals select reviewers and on the quality control systems in place with regard to the review process. Most attention, however, will be devoted to issues that matter to authors. These include such topics as how to deal with reviewers who reject papers due to “taste”; what to do when reviewers base their judgment on factual errors; and how authors can deal with overly fussy reviewers. The editors will also offer their best advice on how to survive the first round of reviews at their own journal.

Chair: LAURENCE VAN LENT, EAR, editor

Participating editors: PAUL ANDRE, Accounting in Europe, editorMARY BARTH, Management Science, dept editorJOHN CHRISTENSEN, Management Accounting Research, associate editorYVES GENDRON, Critical Perspectives in Accounting, co-editorPATRICIA O’BRIEN, Contemporary Accounting Research, editor-in-chiefPETER POPE, Journal of Business Finance and Accounting, editor


SYMPOSIUM 6

Symposium Programme

IFRS FOR SMES – FIVE YEARS LATER


It is almost 5 years since the IASB published an International Financial Reporting Standard (IFRS) designed for use by small and medium-sized entities (SMEs). SMEs include all entities that are not publicly traded and that are not banks or similar financial institutions.

The IFRS for SMEs is a self-contained standard of 230 pages, designed to meet the needs and ca-pabilities of SMEs, which are estimated to represent well over 95 per cent of all companies in both developed and developing countries.

According to the IASB, as of today, sixty-two jurisdictions either require or permit the IFRS for SMEs for statutory purposes, majority of them being developing countries. Within the European Union, the IFRS for SMEs can only be allowed or required by member states to the extent the requirements are compatible with the ‘Accounting Directive’. IFRS for SMEs is not part of the EU IAS Regulation and thus not subject to endorsement. Some member states (eg UK, Ireland and Estonia) have harmonised their local standards with the IFRS for SMEs, however, its widespread use in Europe in the foreseeable future does not seem very likely.

Has the objective to create a global standard for SMEs been unrealistic or do we just need to give it a bit more time (for the „full IFRS“ it took also more than 20 years to become truly global)? Considering all the differences in national tax and legal frameworks and business practices, can a global standard for SMEs be ever achieved? Would it be economically desirable to do so? The symposium intends to explore these questions, including:

• The standard setter’s assessment – has the project met its original objectives and proved to be successful? Are there any significant changes planned for the development of the SMEs standard? What could be done to support its global use? • The European perspective – what were the reasons that the EU decided not to introduce a regulation to endorse IFRS for SMEs? Were they more of an accounting technical or political nature? How important is comparability? What should be changed in the IFRS for SMEs to reconsider its adoption? • Academic analysis – do SMEs have homogeneous accounting objectives and to what extent are these comparable to the ones of public interest entities? What are the critical success factors for a global standard for SMEs? Does any single set of general purpose accounting standards for SMEs have a global chance?

Chair AGO VILU, Country Managing Partner, PwC Estonia, Chairman of the Estonian Accounting Standards Board, Estonia

Speakers MIKE WELLS, Director of Education Initiative, International Accounting Standards Board (IASB)RASMUS SOMMER, Senior Technical Manager, European Financial Reporting Advisory Group (EFRAG)JOACHIM GASSEN, Humboldt University Berlin, Germany


SYMPOSIUM 7

Symposium Programme

QUALITATIVE COMPARATIVE ANALYSIS IN MANAGEMENT AC-COUNTING RESEARCH


Qualitative Comparative Analysis (QCA) has attracted a lot of interest in many fields of social sciences, including management and corporate governance. In management account-ing, Erkens & Van der Stede recently advocated QCA to overcome some of the methodologi-cal limitations that have impeded developments in contingency research on management control. As QCA is not yet part of the standard tool kit of accounting scholars, and it seems to have something to offer us, this symposium is dedicated to increase our understanding of opportunities QCA provide for accounting research. The aim is to provide food for thought for both those who are not familiar with QCA and those who already know the method.

The following topics are covered: • What is QCA • What variations of QCA exist • For what kind of research questions QCA is best suited for, and for what kind of questions not • What are the strengths and weakness of QCA compared to traditional statistical methods, what are the key differences and will the results be comparable • Causality in QCA • How QCA relates to questions of complementarity and substitutability of accounting and control methods • QCA in practice – issues in sampling; choosing outcome, contextual and control variables; calibrating measures in fsQCA; different outputs and their meaning, etc. • Some guidelines for publishing research applying QCA • Criticism towards QCA

Chair: TEEMU MALMI, Aalto University School of Business, Finland

Speakers: AXEL MARX, Leuven Centre for Global Governance Studies, University of Leuven, BelgiumANN JORISSEN, University of Antwerp, BelgiumDAVID BEDFORD, University of Technology, Sydney, Australia


SYMPOSIUM 8

Symposium Programme

ACCOUNTING IN EUROPE AND EAA FINANCIAL REPORTING STAN-DARDS COMMITTEE (FRSC) SYMPOSIUM:TOWARDS A NEW CONCEPTUAL FRAMEWORK

FRIDAY 23 MAY : 9.00 – 10.30ROOM: ALFA 1, OLÜMPIA CC

The Conceptual Framework sets out the concepts that underlie the preparation and pres-entation of financial statements. It is a practical and important tool that assists the Inter-national Accounting Standards Board (IASB) when developing and revising International Financial Reporting Standards (IFRS). The IASB recently launched its Conceptual Framework project to improve financial reporting by providing it with a complete and updated set of concepts to use when it develops or revises standards. The IASB published a Discussion Pa-per (DP) addressing possible changes to the Conceptual Framework in July 2013 and has received comments up to this January 2014.

This symposium, organised by Accounting in Europe and EAA FRSC, will bring together leading respondents to the DP and the IASB to debate the issues surrounding the new Con-ceptual Framework. Some of the exchange will be reported in an upcoming Special Issue of Accounting in Europe on the Conceptual Framework.

Chair: PAUL ANDRE, ESSEC Business School, France; Accounting in Europe, Editor

Speakers: MARIO ABELA, Senior Policy Advisor, Public Policy and Regulation, International Federation of Accountants (IFAC)

RICHARD BARKER, Saïd Business School, Oxford University, EAA FRSCRASMUS SOMMER, Senior Technical Manager,

European Financial Reporting Advisory Group (EFRAG)ALAN TEIXEIRA, Senior Director - Technical Activities,

International Accounting Standards Board (IASB)


SYMPOSIUM 9

Symposium Programme

PUBLIC SECTOR BUDGETING AND ACCOUNTING: NEW TRENDS FOR RESEARCH AND PRACTICE

FRIDAY 23 MAY : 11.00 – 12.30ROOM: ALFA 1, OLÜMPIA CC

The aim of the symposium is to present and discuss emerging international trends in public sector budgeting and accounting. More specifically, the discussion will focus on implications for theory and practice of public sector budgeting and accounting. The chairman and the speakers will raise the discussion based on their different professional experiences as scholar, consultant, standard setter, and journal editor.

In the first part of the symposium the discussion will be focus on number of conceptual issues related to public budgeting and emerging approaches, methods and topics (such as performance budgeting) through this issue has so far been tackle by scholars and practitioners.

In the second part of the symposium the discussion will be focus on conceptual issues re-lated to public accounting and emerging approaches, methods and topics (such as social and environmental accounting, whole-of-government accounting, etc.) through which this has so far been tackle by scholars and practitioners.

In the last part of the symposium the chairman will summarize the emerging international trends in public sector budgeting and accounting based on the previous discussion and moderate the open discussion.

Chair: GIUSEPPE GROSSI, Kristianstad University, Sweden

Speakers: ANDREAS BERGMANN, Zurich University of Applied Sciences, Switzerland; International Federation of Accountants – IPSAS-Board, chair

EUGENIO CAPERCHIONE, University of Modena and Reggio Emilia, Italy; Comparative International Government Accounting Research, chair

DOROTHEA GREILING, Johannes Kepler University, AustriaJAMES GUTHRIE, Bologna University and Macquarie UniversityMARIE-SOLEIL TREMBLAY, École Nationale d’administration publique, CanadaILEANA STECCOLINI, Bocconi University, Italy


Scientific Committee Report

SCIENTIFIC COMMITTEE REPORT

DEAR COLLEAGUES,

As the Chair of the Standing Scientific Committee (SSC), it is a pleasure and honour to provide you with a brief summary of the main features of the process of accepting papers to be presented at the 37th Annual Congress of the EAA 2014 in Tallinn, Estonia. The aim of the SSC and the EAA is to continue to increase quality of the annual congresses in order to attract scholars and generate debates of interest and relevance. For this year’s conference, we had 956 submissions. Of these, 851 (89%) were accepted for presentation at the conference in one of the three presentation formats. Ultimately, the authors of 725 papers registered for the conference and 725 papers (75.8% of sub-missions) are due to be presented at the conference. Some of the less developed papers and papers at initial stages will appear in the Research Forum (RF) – there are 358 such papers. Others might be closer to publication and will be presented in Parallel Sessions (PS) – there are 325 such papers, while sub-group of higher-quality papers will be discussed by discussants that are experts in the appropri-ate areas (PSD) – the congress will see a total of 42 papers presented and discussed.

Let us present some background information regarding the aims, processes, outcomes and is-sues related to paper acceptance/presentation. The EAA Congress Guidelines (2011) requires that the review process and the paper selection process “…acknowledges the diversity within the Euro-pean accounting research community and encourages both established and emerging accounting scholars to present papers. The selection of papers therefore is non-prejudicial … with respect to paradigms, methodologies and research styles.” (p.1). The SSC and the larger Scientific Committee thus operate, express their views and communicate the decisions taken under this stated require-ment. The SSC consists of the Chair and five members of the SSC with overlapping, non-renewable three-year mandates. The composition of the SSC reflects the above requirement in terms of research paradigms, methodologies and research styles. Each SSC member co-ordinates the review process of the Scientific Committee in their areas/research methodologies areas. There were a total of 127 reviewers involved for the 2014 annual congress. Each paper is reviewed by two reviewers. The pro-cess is double-blind peer-review. On average, each reviewer thus had to review 15.1(!) papers. The reviewers required to assess the paper with a fixed score from 1 to 6, “anchored” against a “good accounting journal”. The details of anchoring are published every year on the congress web page. The average score a paper must achieve to be presented at the PS session is 4.0 and for the average of the two reviews must be 2.5 or higher. These thresholds have also been applied at several past congresses. However, viewed historically, they represent stricter criteria than they were applied in the not so distant past. The authors were not asked about their preferences for presentation format. The decision to accept a paper is a decision of the Chair of the SSC. The Standing Scientific Commit-tee has an advisory role on the remainder of the scientific programme, although in practice the SSC decides upon the PSD sessions and suggests PS groupings (the RF groupings are done by the Local Organising Committee – LOC).

I must stress that the review process does not aim to provide a full review of the papers submitted in a way that is expected when we submit papers to scientific journals. Hence, the comments the authors receive are not intended to provide a full review of papers, but rather an expert, unbiased opinion based on their experience. I should stress that each of the 127 reviewers has at least one publication in a high-quality international accounting journal (and many have many more). The reviewers do their work on a voluntary basis and are not compensated in any way from doing this work. Requiring each to write on average 15.1(!) full reviews on the papers submitted in such a short period of time would clearly be unrealistic. The SSC thus encourages the view that the comments the authors receive are unbiased but consistent opinions. In a massive majority of 732 papers reviewed, representing 76.6% of papers submitted, the difference in score between the two reviewers of each paper was 1 at most. This is in line with previous years (in fact, it is a slight improvement). However, this year the number of larger disagreements between the two reviewers’ opinions was minimal. All this is a good indication of the consistency of SC members, particularly given the large numbers and enlargements of the SC in the previous years. Let me also use this opportunity to encourage the


members of the European accounting research community to participate in the role of the Scientific Committee member when asked to do so by the SSC as part of service to the European accounting community. I am also appealing on senior researchers to encourage their junior colleagues to be pre-pared for such an effort in the future. Without this, the quality of the conference might not develop in a way that would benefit our society.

The deadline for paper submission was December 1st 2013. All submissions were reviewed on time and all notifications of acceptance/rejection were sent out on the 4th of February, six days before the deadline. The authors were then required to register by the 28th of February. All accepted papers will be made publicly-available for a limited period of time to conference participants. The EAA requires full-paper submission. Equal deadlines are foreseen to be applied for future congresses, too, so au-thors should remember to have their papers ready before the December 1st deadline.

We have maintained the format of parallel sessions with discussants (PSD) on a small scale. A total of 21 sessions (42 selected papers) have discussants. The decision about the PSD allocation has been made on the basis of the number of papers accepted for PS in each area. Thus we have the follow-ing distribution of papers discussed: 12 in Financial Reporting, 8 in Management Accounting, 8 in Auditing, 6 in Accounting and Governance, 4 in Financial Analysis, 2 in Social and Environmental Accounting, and 2 in Taxation. The participants might think that some areas, such as Analytical Mod-elling, Critical, History, or Market Based, are missing from the programme, but I would like you to recall that the submission procedure was changed four years ago. We have since followed a “mixed” system of reviewing and allocating papers for presentation. Although the criteria used for most of the sessions correspond to the subject of research, we have also taken into account the research method to allocate papers to the different sessions. The SSC has chosen the papers for PSD consider-ing quality and diversity as our main criteria. While we took as a starting point the papers with the higher scores, we also tried to provide a wide variety of research methodologies. The SSC also views the PSD papers as “role-models” rather than a mere step towards the ultimate goal – publication. This is consistent with the stated requirement of the EAA Congress Guidelines and is also consistent with the EAA encouraging PhD students to attend the EAA conferences. Papers submitted by the SSC members are excluded from PSD sessions in principle. The discussants have been selected by the SSC taking into account their availability, preferences and specialist knowledge. On behalf of the SSC, I thank all discussants who have agreed to discuss papers at the congress.

I am very pleased with this year’s submission, review and acceptance process. I thank the Scientific Committee members for their effort for the 2014 congress. I thank the authors of the papers, who have put substantial amount of effort in their papers. I thank Nicole Coopman and her team at the EIASM for handling the submissions and other technical issues seamlessly. There was not a single unsolved issue in this process. I thank the LOC (particularly the Chair,Toomas Haldma, and Kertu Lääts) for their effort in organising the sessions. Finally, but by no means less important, I thank the President of the EAA Ann Jorissen and the Management Committee for their firm and continuous support of all these activities of the Scientific Committee. As always, I personally and the SSC are firmly committed to the EAA and to resolving any challenges that our research community might encounter in the future.

I am looking forward to meeting you in Tallinn. Enjoy the 2014 EAA Annual Congress.

ALJOŠA VALENTIN I ,Faculty of Economics, University of LjubljanaChair of the EAA Standing Scientific Committee

Scientific Committee Report

SCIENTIFIC COMMITTEE REPORT


AU ED FA FR GV IS MA PS SE TX TOTALAUSTRALIA 4 5 1 8 5 6 1 2 1 33AUSTRIA 3 3 2 1 1 6 16BELGIUM 6 1 1 3 1 1 2 1 2 18BRAZIL 2 3 1 3 1 1 11CANADA 6 2 3 6 5 6 2 30CHINE 1 1 2 4CYPRUS 2 1 3CZECH REPUBLIC 2 2 4DENMARK 2 2 2 6EGYPT 1 1 2FINLAND 7 1 4 4 3 1 9 2 2 1 34FRANCE 7 6 17 5 10 1 5 51GERMANY 13 3 10 26 12 1 21 1 5 21 113GREECE 1 2 4 7HONG KONG 2 4 1 7IRELAND 3 1 4ISRAEL 1 1 2ITALY 3 1 7 8 10 1 5 2 5 1 43JAPAN 1 7 4 4 1 2 19JORDAN 1 1KOREA 3 3 1 1 1 9LITHUANIA 1 1NETHERLANDS 4 1 1 9 1 6 1 23NEW ZEALAND 1 3 1 1 2 8NORWAY 1 1 1 1 3 3 2 12POLAND 1 1 2 1 1 1 7PORTUGAL 1 4 1 3 2 1 12QATAR 1 1ROMANIA 2 2RUSSIA 1 1SAUDI ARABIA 1 1 2SINGAPORE 2 4 1 1 8SLOVENIA 1 1 1 1 1 1 6SOUTH AFRICA 1 1SOUTH KOREA 5 1 1 7SPAIN 4 2 8 4 1 4 8 7 38SWEDEN 4 3 3 2 3 1 16SWITZERLAND 4 1 2 7TAIWAN 4 2 3 4 3 1 1 18TURKEY 1 1 1 1 4U.K. 4 13 17 13 1 8 10 7 73U.S.A. 16 10 18 3 2 6 3 3 61

TOTAL 100 19 84 176 87 10 114 35 55 44 725

Statistics

STATISTICS

PAPERS ACCEPTED AND TO BE PRESENTED AT EAA 2014 CONGRESS, STATISTICS BY TOPICS AND COUNTRY


STATISTICS

Statistics

AU Auditing 152 134 8 66 50 124

ED Accounting Education 59 44 2 11 29 42

FA Financial Analysis 159 125 8 49 59 116

FR Financial Reporting 299 255 12 115 98 225

GV Accounting and Governance 167 150 6 52 68 126

IS Accounting and Information Systems 15 10 0 2 6 8

MA Management Accounting 186 146 8 59 67 134

PS Public Sector Accounting 52 42 2 11 26 39

SE Social and Environmental Accounting 100 81 4 34 41 79

TX Taxation 47 42 2 20 16 38

Total 1236 1029 52 419 460 931

EAA 2013 AND 2014 CONGRESS SUBMISSIONS COMPARABLE STATISTICS BY TOPIC AND SESSION TYPE

EAA 2013 PARIS

Topics Submissionsreceived

Submissionsaccepted

Submissionsaccepted and presented

TotalPSD PS RF

AU Auditing 118 112 8 49 43 100

ED Accounting Education 37 21 0 6 13 19

FA Financial Analysis 122 105 4 42 39 85

FR Financial Reporting 236 204 12 85 79 176

GV Accounting and Governance 118 110 6 34 47 87

IS Accounting and Information Systems 13 13 0 3 7 10

MA Management Accounting 144 132 8 43 63 114

PS Public Sector Accounting 47 42 0 14 21 35

SE Social and Environmental Accounting 74 65 2 25 28 55

TX Taxation 47 47 2 24 18 44

Total 956 851 42 325 358 725

EAA 2014 TALLINN

Topics Submissionsreceived

Submissionsaccepted

Submissionsaccepted and presented

TotalPSD PS RF


Name Session Day Time House RoomABDEL-KHALIK A. Rashad FRPSD03 Thursday 09:00–10:30 Olümpia Alfa 2ABERNETHY Margaret MAPSD03 Friday 11:00–12:30 Olümpia Alfa 2ANDERSON Mark GVPSD03 Friday 11:00–12:30 Olümpia OmegaANDRE Paul GVPSD01 Thursday 16:30–18:00 Olümpia OmegaBENEISH Daniel GVPSD01 Thursday 16:30–18:00 Olümpia OmegaBEUSELINCK Christof GVPSD03 Friday 11:00–12:30 Olümpia OmegaBRUGGEMANN Ulf FRPSD05 Thursday 16:30–18:00 Olümpia Alfa 2CORREIA Maria FRPSD02 Wednesday 16:30–18:00 Olümpia Alfa 2EBERHARTINGER Eva TXPSD01 Thursday 09:00–10:30 Olümpia GammaFRANCO Francesca MAPSD02 Friday 09:00–10:30 Olümpia Alfa 2GAO Zhan FAPSD02 Friday 14:30–16:00 Olümpia OmegaGONCHAROV Igor FAPSD02 Friday 14:30–16:00 Olümpia OmegaGROTTKE Markus FRPSD01 Wednesday 14:30–16:00 Olümpia Alfa 2HARDIES Kris AUPSD01 Wednesday 16:30–18:00 Olümpia OmegaHAY David AUPSD02 Thursday 09:00–10:30 Olümpia OmegaKIHN Lili-Anne MAPSD03 Friday 11:00–12:30 Olümpia Alfa 2KILGORE Allen AUPSD02 Thursday 09:00–10:30 Olümpia OmegaKIM Jonghwan MAPSD02 Friday 09:00–10:30 Olümpia Alfa 2KNECHEL Robert AUPSD04 Thursday 14:30–16:00 Olümpia OmegaLARRINAGA Carlos SEPSD01 Wednesday 16:30–18:00 Olümpia GammaLUKKA Kari MAPSD01 Wednesday 14:30–16:00 Olümpia OmegaMARTINEZ Daniel MAPSD01 Wednesday 14:30–16:00 Olümpia OmegaMICHELON Giovanna SEPSD01 Wednesday 16:30–18:00 Olümpia GammaMOLLAH Sabur GVPSD02 Friday 09:00–10:30 Olümpia OmegaMONROE Gary AUPSD03 Thursday 11:00–12:30 Olümpia OmegaNAPIER Christopher FRPSD01 Wednesday 14:30–16:00 Olümpia Alfa 2NIEMI Lasse AUPSD03 Thursday 11:00–12:30 Olümpia OmegaPAANANEN Mari FRPSD04 Thursday 11:00–12:30 Olümpia Alfa 2PAPANASTASOPOULOS Georgios FAPSD01 Thursday 16:30–18:00 Olümpia GammaPARBONETTI Antonio FRPSD06 Friday 14:30–16:00 Olümpia Alfa 1PLATIKANOVA Petya TXPSD01 Thursday 09:00–10:30 Olümpia GammaPRAKASH Rachna FRPSD03 Thursday 09:00–10:30 Olümpia Alfa 2SARATH Bharat FRPSD05 Thursday 16:30–18:00 Olümpia Alfa 2SCHELLEMAN Caren GVPSD02 Friday 09:00–10:30 Olümpia OmegaSEAL Will MAPSD04 Friday 14:30–16:00 Olümpia Alfa 2SELLHORN Thorsten FRPSD02 Wednesday 16:30–18:00 Olümpia Alfa 2SHANE Philip FRPSD06 Friday 14:30–16:00 Olümpia Alfa 1SIMUNIC Dan AUPSD04 Thursday 14:30–16:00 Olümpia OmegaSINGER Zvi FRPSD04 Thursday 11:00–12:30 Olümpia Alfa 2STRAUSS Erik MAPSD04 Friday 14:30–16:00 Olümpia Alfa 2SVANSTRÖM Tobias AUPSD01 Wednesday 16:30–18:00 Olümpia OmegaYOHN Teri FAPSD01 Thursday 16:30–18:00 Olümpia Gamma

Discussants

DISCUSSANTS


Name Session Day Time House RoomABAD David FARF07 Friday 11:00–12:30 EBS 400 BABDULLATIF Modar AUPSD02 Thursday 09:00–10:30 Olümpia OmegaABERNETHY Margaret MAPSD02 Friday 09:00–10:30 Olümpia Alfa 2ABOU-SEADA Magda EDRF03 Friday 11:00–12:30 EBS 109ADHIKARI Ajay SEPS09 Friday 14:30–16:00 EBS 303 DAHMED Kamran FRPSD02 Wednesday 16:30–18:00 Olümpia Alfa 2AKSU Mine FRPSD04 Thursday 11:00–12:30 Olümpia Alfa 2ALBERTINI Elisabeth SERF04 Thursday 11:00–12:30 Olümpia LambdaALEXANDER Raquel TXPSD01 Thursday 09:00–10:30 Olümpia GammaALEXANDER Raquel TXRF03 Thursday 11:00–12:30 EBS 109ALISSA Walid FRPSD03 Thursday 09:00–10:30 Olümpia Alfa 2ALLES Michael ISRF01 Thursday 16:30–18:00 Olümpia LambdaALMEIDA Bruno AURF07 Friday 09:00–10:30 Olümpia KapaAL-OMIRI Mohammed MAPSD03 Friday 11:00–12:30 Olümpia Alfa 2ANAGNOSTOPOULOU Seraina FRPSD05 Thursday 16:30–18:00 Olümpia Alfa 2ANDERSON Mark GVPSD01 Thursday 16:30–18:00 Olümpia OmegaANDRIES Kathleen TXPS08 Friday 11:00–12:30 EBS 312ASCHAUER Ewald AURF05 Thursday 14:30–16:00 Olümpia KapaBAGNA Emanuel FARF03 Thursday 11:00–12:30 EBS 400 BBAR-HAVA Keren GVPSD03 Friday 11:00–12:30 Olümpia OmegaBARRIOS John GVPSD02 Friday 09:00–10:30 Olümpia OmegaBASIOUDIS Ilias AUPSD01 Wednesday 16:30–18:00 Olümpia OmegaBASTIDA Francisco PSRF05 Friday 14:30–16:00 EBS 304BERLAND Nicolas MAPSD04 Friday 14:30–16:00 Olümpia Alfa 2BERZINS Janis GVRF05 Thursday 11:00–12:30 EBS 302BEUSCH Peter SERF05 Thursday 14:30–16:00 Olümpia LambdaBIANCONE Paolo Pietro FRRF16 Friday 14:30–16:00 Olümpia ZetaBISBE Josep MARF11 Friday 11:00–12:30 Olümpia EpsilonBRIDGES Caroline M SEPSD01 Wednesday 16:30–18:00 Olümpia GammaBROOKS Li AUPSD03 Thursday 11:00–12:30 Olümpia OmegaBROUSSEAU Carl FRPS08 Thursday 09:00–10:30 EBS 403CARRERA Nieves AUPSD04 Thursday 14:30–16:00 Olümpia OmegaCHAKHOVICH Terhi MAPSD01 Wednesday 14:30–16:00 Olümpia OmegaCHANG Millicent FRPS15 Thursday 14:30–16:00 EBS 403CHARITOU Andreas FAPSD01 Thursday 16:30–18:00 Olümpia GammaCHEN Ni-Yun FAPSD02 Friday 14:30–16:00 Olümpia OmegaCHIU Peng-Chia FRPS19 Thursday 16:30–18:00 EBS 403CHO Charles SEPS06 Thursday 16:30–18:00 EBS 214CHOI Jong-Seo FRPS22 Friday 09:00–10:30 EBS 403CHOY Helen AURF03 Thursday 09:00–10:30 Olümpia KapaCHUNG Janne AURF08 Friday 11:00–12:30 Olümpia KapaCIABURRI Mirella GVRF07 Thursday 16:30–18:00 EBS 302CILLONI Andrea EDRF02 Friday 09:00–10:30 EBS 109COHEN Shira FAPS09 Thursday 16:30–18:00 EBS 303 BCOLLIN Sven-Olof GVRF04 Thursday 09:00–10:30 EBS 302CORREIA Maria FRPSD06 Friday 14:30–16:00 Olümpia Alfa 1COULOMBE Daniel FAPS11 Friday 09:00–10:30 EBS 303 BCOULOMBE Daniel FARF02 Thursday 09:00–10:30 EBS 400 BDAGA Sandra GVRF01 Wednesday 14:30–16:00 EBS 302

CHAIRS

Chairs


CHAIRS

Name Session Day Time House Room DAL MASO Lorenzo FAPS07 Thursday 11:00–12:30 EBS 303 BDELVAILLE Pascale FRRF14 Friday 11:00–12:30 Olümpia ZetaDILLER Markus TXPS04 Thursday 11:00–12:30 EBS 312DOBIJA Dorota AURF02 Wednesday 16:30–18:00 Olümpia KapaDONG Minyue FRPS25 Friday 11:00–12:30 EBS 403DOUKAKIS Leonidas FRPS02 Wednesday 14:30–16:00 EBS 306DUBOISÉE DE RICQUEBOURG Alan FRPS29 Friday 14:30–16:00 EBS 204 ADUFF Angus EDRF01 Thursday 16:30–18:00 EBS 109DUMONTIER Pascal FRPS12 Thursday 11:00–12:30 EBS 306EBERHARTINGER Eva TXRF01 Wednesday 16:30–18:00 EBS 109EIERLE Brigitte FRRF03 Wednesday 16:30–18:00 Olümpia ZetaEINHORN Eti FRPS11 Thursday 11:00–12:30 EBS 403ELBASHIR Mohamed MARF03 Thursday 09:00–10:30 EBS 309ELLWOOD Sheila PSRF03 Friday 09:00–10:30 EBS 304EPURE Mircea GVRF08 Friday 09:00–10:30 EBS 302ERKENS Michael GVRF09 Friday 11:00–12:30 EBS 302EUGSTER Florian FRPS16 Thursday 14:30–16:00 EBS 306EVERAERT Patricia EDPS02 Thursday 11:00–12:30 EBS 304EWERT Ralf AUPS01 Wednesday 14:30–16:00 Olümpia SigmaFERGUSON Andrew AURF06 Thursday 16:30–18:00 Olümpia KapaFIORI Giovanni GVRF02 Wednesday 14:30–16:00 EBS 400 BFISCHER Thomas Michael FAPS14 Friday 14:30–16:00 EBS 405GAIA Silvia GVPS08 Thursday 16:30–18:00 EBS 400 DGALASSI Giuseppe FAPS02 Wednesday 14:30–16:00 EBS 400 DGAO Yanmin GVRF06 Thursday 14:30–16:00 EBS 302GARVEY Anne Marie FRPSD01 Wednesday 14:30–16:00 Olümpia Alfa 2GINER Begoña FRPS23 Friday 09:00–10:30 EBS 204 AGÓMEZ CONDE Jacobo MARF08 Friday 09:00–10:30 EBS 309GOUNOPOULOS Dimitrios GVPS06 Thursday 14:30–16:00 EBS 400 DGRAY Glen ISPS01 Thursday 14:30–16:00 EBS 304GREENWOOD Margaret PSRF02 Thursday 16:30–18:00 EBS 304GRÜNING Michael FRPS10 Thursday 09:00–10:30 EBS 204 AGU Zhaoyang FRPS13 Thursday 11:00–12:30 EBS 204 AGUILLAMON SAORIN Encarna FRPS07 Wednesday 16:30–18:00 EBS 204 AGULLKVIST Benita M. ISRF02 Friday 14:30–16:00 EBS 109GUMB Bernard MAPS14 Friday 11:00–12:30 EBS 204 CGÜNTHER Thomas MARF02 Wednesday 16:30–18:00 EBS 309HERREMANS Irene SEPS05 Thursday 14:30–16:00 EBS 214HOOGENDOORN Martin FRPS21 Thursday 16:30–18:00 EBS 204 AHOOZÉE Sophie MAPS10 Thursday 14:30–16:00 EBS 405HOSKIN Keith SERF02 Wednesday 16:30–18:00 Olümpia LambdaHOUQE Muhammad Nurul FRPS20 Thursday 16:30–18:00 EBS 306HYVONEN Timo MARF07 Thursday 16:30–18:00 Olümpia EpsilonJÄRVINEN Janne MARF13 Friday 14:30–16:00 Olümpia EpsilonJERMAN Lambert GVRF03 Wednesday 16:30–18:00 EBS 302JIANG Like AURF01 Wednesday 14:30–16:00 Olümpia KapaKAISER Stefanie FRPS06 Wednesday 16:30–18:00 EBS 306KAMELA-SOWI�SKA Aldona FRPS03 Wednesday 14:30–16:00 EBS 204 AKENT Pamela FRPS24 Friday 09:00–10:30 Olümpia Gamma

Chairs


CHAIRS

Chairs

Name Session Day Time House RoomKIESEWETTER Dirk TXPS06 Thursday 16:30–18:00 EBS 312KLEYMENOVA Anya FRPS27 Friday 11:00–12:30 Olümpia GammaKLIMCZAK Karol FARF01 Wednesday 16:30–18:00 EBS 400 BKOENIGSGRUBER Roland FRPS05 Wednesday 16:30–18:00 EBS 403KOHLHASE Saskia TXPS09 Friday 14:30–16:00 EBS 312KOHLHASE Saskia TXRF04 Thursday 14:30–16:00 EBS 109KOSI Urska FRPS18 Thursday 14:30–16:00 Olümpia GammaKUBOTA Keiichi FAPS15 Friday 14:30–16:00 EBS 303BKVAAL Erlend FAPS06 Thursday 09:00–10:30 EBS 400DLAINE Matias SERF03 Thursday 09:00–10:30 Olümpia LambdaLINDAHL Frederick GVPS07 Thursday 14:30–16:00 EBS 303 DLISI Irene Eleonora SEPS04 Thursday 11:00–12:30 EBS 214LYON John FAPS08 Thursday 14:30–16:00 EBS 303BLYON John FARF06 Friday 09:00–10:30 EBS 400 BMACCIOCCHI Daniele GVPS01 Wednesday 14:30–16:00 EBS 303 DMAFROLLA Elisabetta FRPS28 Friday 14:30–16:00 EBS 403MAHLENDORF Matthias MARF06 Thursday 16:30–18:00 EBS 309MARQUES Maria Da Conceição Da Costa PSPS04 Friday 11:00–12:30 EBS 214MARTINOV-BENNIE Nonna AUPS11 Thursday 16:30–18:00 Olümpia SigmaMBAGWU Chima GVPS09 Thursday 16:30–18:00 EBS 303 DMELIS Andrea GVPS02 Wednesday 16:30–18:00 EBS 303 DMEREAUX Jean-Paul SERF06 Friday 09:00–10:30 Olümpia LambdaMESSIER William AUPS15 Friday 11:00–12:30 Olümpia SigmaMICHALAK Jan MARF01 Wednesday 14:30–16:00 EBS 309MOLDOVAN Rucsandra FRRF11 Thursday 16:30–18:00 Olümpia ZetaMOLL Jodie MARF04 Thursday 11:00–12:30 EBS 309MONFARDINI Patrizio PSPS03 Thursday 16:30–18:00 EBS 400 EMUELLER Jens FRRF08 Thursday 11:00–12:30 Olümpia EpsilonMUKHERJEE Shibashish FAPS05 Thursday 09:00–10:30 EBS 303BMULCAHY Mark GVPS05 Thursday 11:00–12:30 EBS 303 DMYERS Linda AUPS14 Friday 09:00–10:30 Olümpia BetaNAZARI Jamal SEPS01 Wednesday 14:30–16:00 EBS 214NISKANEN Mervi AUPS10 Thursday 14:30–16:00 Olümpia BetaNITA Bartlomiej MARF09 Friday 09:00–10:30 Olümpia EpsilonNOVAK Jiri FAPS03 Wednesday 16:30–18:00 EBS 303BOLSEN Carmen AUPS07 Thursday 11:00–12:30 Olümpia SigmaOTLEY David MAPS05 Thursday 09:00–10:30 EBS 204COTT Christian SEPS08 Friday 11:00–12:30 EBS 303 DPEDELL Burkhard MARF12 Friday 14:30–16:00 EBS 309PELGER Christoph FRRF12 Friday 09:00–10:30 Olümpia ZetaPETTERSEN Inger Johanne PSRF04 Friday 11:00–12:30 EBS 304PETUTSCHNIG Matthias TXPS02 Wednesday 16:30–18:00 EBS 312PHILIPICH Kirk FRRF04 Wednesday 16:30–18:00 Olümpia EpsilonPIERCE Aileen EDPS01 Thursday 09:00–10:30 EBS 304PIOT Charles AUPS12 Thursday 16:30–18:00 Olümpia BetaPLATIKANOVA Petya TXPS05 Thursday 14:30–16:00 EBS 312PUMMERER Erich TXPS03 Thursday 09:00–10:30 EBS 312RAMIREZ Carlos AURF04 Thursday 11:00–12:30 Olümpia KapaRATZINGER-SAKEL Nicole V. S. AUPS09 Thursday 14:30–16:00 Olümpia Sigma


CHAIRS

Chairs

Name Session Day Time House RoomRAUTIAINEN Antti PSRF01 Wednesday 14:30–16:00 EBS 109REICHELT Kenneth AUPS08 Thursday 11:00–12:30 Olümpia BetaRIEG Robert MAPS07 Thursday 11:00–12:30 EBS 204CROBBESTAD Anne Isabelle PSPS05 Friday 14:30–16:00 EBS 214ROETZEL Peter G. MAPS11 Thursday 16:30–18:00 EBS 204CRUGGIERO Pasquale PSPS02 Wednesday 16:30–18:00 EBS 304SAITO Yoshie FRRF01 Wednesday 14:30–16:00 Olümpia ZetaSAMI Heibatollah FRRF02 Wednesday 14:30–16:00 Olümpia EpsilonSANADA Masatsugu FRPS04 Wednesday 14:30–16:00 Olümpia GammaSCAGNELLI Simone FRPS14 Thursday 11:00–12:30 Olümpia GammaSCHIEMANN Frank FRPS26 Friday 11:00–12:30 EBS 204ASEAVEY Scott AUPS06 Thursday 09:00–10:30 Olümpia BetaSEGURA Liliane Cristina GVPS03 Thursday 09:00–10:30 EBS 303 DSEN Pradyot FAPS10 Friday 09:00–10:30 EBS 405SEXTROH Christoph FRRF10 Thursday 14:30–16:00 Olümpia EpsilonSMITH David FRPS01 Wednesday 14:30–16:00 EBS 403SODERSTROM Naomi MAPS15 Friday 14:30–16:00 EBS 204CSOLTANI Bahram AUPS04 Wednesday 16:30–18:00 Olümpia BetaSOMMER Friedrich MAPS12 Thursday 16:30–18:00 EBS 405SONNERFELDT Amanda SERF01 Wednesday 14:30–16:00 Olümpia LambdaSTEINDL Tobias SEPS07 Friday 09:00–10:30 EBS 303 DSTELLER Marcel AURF09 Friday 14:30–16:00 Olümpia KapaSTICH Michael AUPS02 Wednesday 14:30–16:00 Olümpia BetaSUNDGREN Stefan AUPS17 Friday 14:30–16:00 Olümpia SigmaSURETH Caren TXPS07 Friday 09:00–10:30 EBS 312SURETH Caren TXRF02 Thursday 09:00–10:30 EBS 109SYRJÄ Pasi MAPS03 Wednesday 16:30–18:00 EBS 204CTAGESSON Torbjorn PSPS01 Wednesday 14:30–16:00 EBS 304TANSKI Joachim FARF08 Friday 14:30–16:00 EBS 400 BTANYI Paul AUPS16 Friday 14:30–16:00 Olümpia GammaTERZANI Simone FRRF07 Thursday 11:00–12:30 Olümpia ZetaTINAIKAR Surjit FRRF05 Thursday 09:00–10:30 Olümpia ZetaTOSCANO David FAPS13 Friday 11:00–12:30 EBS 303BTURNER Michael MARF05 Thursday 14:30–16:00 EBS 309UCHE Chinyere GVRF10 Friday 14:30–16:00 EBS 302UDDIN Shahzad MARF10 Friday 11:00–12:30 EBS 309ULLMANN Robert FRRF09 Thursday 14:30–16:00 Olümpia ZetaVAN BUUREN Joost AUPS13 Friday 09:00–10:30 Olümpia SigmaVAN CANEGHEM Tom AUPS05 Thursday 09:00–10:30 Olümpia SigmaVAN DER LAAN SMITH Joyce SEPS03 Thursday 09:00–10:30 EBS 214VAN MOURIK Carien GVPS11 Friday 11:00–12:30 EBS 400 DVAN TRIEST Sander MAPS02 Wednesday 14:30–16:00 EBS 405VAN VEEN-DIRKS Paula MAPS06 Thursday 09:00–10:30 EBS 405VASSALLO Peter FAPS01 Wednesday 14:30–16:00 EBS 303BVINNARI Eija SEPS02 Wednesday 16:30–18:00 EBS 214VLADU Alina Beattrice FRRF15 Friday 14:30–16:00 Olümpia BetaVYAS Dushyantkumar Maheshkumar FRRF13 Friday 11:00–12:30 Olümpia BetaWAKABAYASHI Toshiaki MAPS08 Thursday 11:00–12:30 EBS 405WAKEFIELD James MAPS13 Friday 09:00–10:30 EBS 204C


CHAIRS

Chairs

Name Session Day Time House Room WARREN Liz MAPS01 Wednesday 14:30–16:00 EBS 204CWEISSENBERGER Barbara E. MAPS09 Thursday 14:30–16:00 EBS 204CWERNER Joerg R. AUPS03 Wednesday 16:30–18:00 Olümpia SigmaWHITEAKER-POE Janie TXPS01 Wednesday 14:30–16:00 EBS 312WITZKY Marcus FARF04 Thursday 14:30–16:00 EBS 400 BWOODS Margaret MAPS04 Wednesday 16:30–18:00 EBS 405WRIGHT Sue FAPS12 Friday 11:00–12:30 EBS 405WU Junjie GVPS10 Friday 09:00–10:30 EBS 400 DXIN Baohua FRRF06 Thursday 09:00–10:30 Olümpia EpsilonXIN Hua FARF05 Thursday 16:30–18:00 EBS 400 BYOHN Teri FAPS04 Wednesday 16:30–18:00 EBS 400DYOUNG Danqing GVPS04 Thursday 11:00–12:30 EBS 400 DZAROVA Marcela FRPS09 Thursday 09:00–10:30 EBS 306ZHAO Qiuhong FRPS17 Thursday 14:30–16:00 EBS 204AZHENG Ying GVPS12 Friday 14:30–16:00 EBS 400 D


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In each category, sessions are presented by time slot.


Collected Papers

PSD - Parallel Sessions with Discussants 46

PS - Parallel Sessions 48

RF - Research Forum Sessions 58

AUDITING

TXSE

ISP

SM

AG

VFR

FAED

AU


SESSION: AU - PSD DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

AUPSD01 Chair: ILIAS BASIOUDIS Room: Omega

Auditor-Client Compatibility And Audit Firm Selection

Author: W. ROBERT KNECHEL, UNIVERSITY OF FLORIDA

Stephen Brown, Arizona State UniversityCo-authors:

EA = Empirical Archival

Collected Papers • PSD Sessions • AUDITING

House: Olümpia

Discussant: Tobias Svanström

Transactions Costs And Competition Among Auditors In Local Markets

Author: DAN A. SIMUNIC, THE UNIVERSITY OF BRITISH COLUMBIA

Ling Chu, Wilfred Laurier UniversityMinlei Ye, University of TorontoPing Zhang, University of Toronto

Co-authors:


Discussant: Kris Hardies

SESSION: AU - PSD DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

AUPSD02 Chair: MODAR ABDULLATIF Room: Omega

The Impact Of Economic Bonding On Audit Quality: Evidence From Audit Working Papers

Author: JOOST VAN BUUREN, NYENRODE UNIVERSITY

Ann Gaeremynck, KU LeuvenMarleen Willekens, KU Leuven

Co-authors:

SU = Survey

House: Olümpia

Discussant: Allen Kilgore

Audit Partners’ Economic Incentives And Discretionary Accruals.

Author: SIMON DEKEYSER, KU LEUVEN

Barbara Majoor, Nyenrode Business UniversiteitLeen Paape, Nyenrode Business UniversiteitArnie Wright, Northeastern University

Co-authors:


Discussant: David Hay

TXSE

ISP

SM

AG

VFR

FAED

AU


Collected Papers • PSD Sessions • AUDITING


AUPSD03 Chair: LI BROOKS Room: Omega

Audit Market Regulation And Earnings Characteristics: Cross Country Evidence On The Role Of The Audit Market Structure

Author: ULF MOHRMANN, KONSTANZ UNIVERSITY

Elizabeth Carson, University of New South WalesRoger Simnett, University of New South Wales

Co-authors:


House: Olümpia

Discussant: Monroe Gary

Auditing The Auditors: An International Analysis Of The Effectiveness Of National Inspection Regimes On Audit Quality

Author: ANN VANSTRAELEN, MAASTRICHT UNIVERSITY

Benjamin Hess, University of KonstanzUlrike Stefani, University of Konstanz

Co-authors:


Discussant: Lasse Niemi


AUPSD04 Chair: NIEVES CARRERA Room: Omega

Does Market Perceive Audit Opinion As An Assurance Of The Financial Statements Credibility? Evidence From The Eurozone Countries

Author: PANAYIOTIS TAHINAKIS, UNIVERSITY OF MACEDONIA

Jean Bédard, Laval UniversityAnn Vanstraelen, Maastricht University

Co-authors:


House: Olümpia

Discussant: Dan Simunic

The Effects Of An Emphasis Of Matter Paragraph In The Auditor Report On Management Reporting Behavior And Informative Value: The Case Of Going-Concern Risk Disclosures

Author: CARL BROUSSEAU, LAVAL UNIVERSITY

Michalis Samarinas, University of Macedonia

Co-authors:


Discussant: Robert Knechel

TXSE

ISP

SM

AG

VFR

FAED

AU


Collected Papers • PS Sessions • AUDITING

SESSION: AU - PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

AUPS01 Chair: RALF EWERT Room: Sigma

Free Riding In Joint Audits – A Game-Theoretic Analysis

Author: MARCEL STELLER, INNSBRUCK UNIVERSITY

AM = Analytical / Modelling

House: Olümpia

Conservative Accounting, Agent’S Participation And Stewardship Value Of Information

Author: FRANCOIS LARMANDE, EM LYON


Mixture And Continuous ‘Discontinuity’ Hypotheses: An Earnings Management Model With Auditor-Required Adjustment

Author: T L ANDREW YIM, CASS BUSINESS SCHOOL - CITY UNIVERSITY LONDON



AUPS02 Chair: MICHAEL STICH Room: Beta

Do Voluntary Reviews Of Interim Financial Statements Improve The Quality And Information Content Of Quarterly Earnings?

Author: MARTIN NIENHAUS, UNIVERSITY OF MUENSTER

Peter Kajüter, University of MünsterFlorian Klassmann, University of Münster

Co-authors:


House: Olümpia

Reviewing A Friend – The Role Of Similarity And Social Ties In Review Work In Auditing

Author: JUERGEN ERNSTBERGER, RUHR UNIVERSITY BOCHUM

Changjiang (John) Wang, Florida International University

Co-authors:


Is The Dividend Policy Informative About Auditor’s Engagement Risk?

Author: GOPAL KRISHNAN, AMERICAN UNIVERSITY

Christopher Koch, University of Mainz

Co-authors:


Erich Pummerer, University of Innsbruck/Department of Accounting, Auditing and TaxationCo-authors:

TXSE

ISP

SM

AG

VFR

FAED

AU



AUPS03 Chair: JOERG R. WERNER Room: Sigma

Credit Ratings And The Auditor’S Going-Concern Opinion Decision

Author: NADINE FUNCKE, MAASTRICHT UNIVERSITY

Han-Soo Kim, Kyounggi University,Hyoik Lee, Sungkyunkwan UniversityCo-authors:


House: Olümpia

Earnings Management By Turnaround Strategies Quoted In Going-Concern Audit Reports

Author: HAK WOON KIM, SUNGKYUNKWAN UNVERSITY


An Analysis Of Auditors’ Going-Concern Reporting Accuracy

Author: DIANE BREESCH, FREE UNIVERSITY OF BRUSSELS

Kris Hardies, University of Antwerp (Department of Accounting and Finance)Co-authors:




AUPS04 Chair: BAHRAM SOLTANI Room: Beta

Auditor Industry Specialisation, Professional Affiliations And Non-Audit Services In The Australian Self-Managed Superannuation Fund Industry

Author: ANDREW FERGUSON, UNIVERSITY OF TECHNOLOGY SYDNEY

Cheng-Lung Chin, National Chengchi University

Co-authors:


House: Olümpia

The Board Of Directors Network And The Spillover Effect Of Auditors’ Industry Expertise: Audit Firm And Partner Levels

Author: ANN LING-CHING CHAN, NATIONAL CHENGCHI UNIVERSITY

Co-authors:


Peer Group And Audit Fees In Chinese Firms

Author: HEIBATOLLAH SAMI, LEHIGH UNIVERSITY

Junxiong Fang, Fudan UniversityFerdinand Gul, Monash University, MalaysiaHaiyan Zhou, The University of Texas - Pan American

Co-authors:


Bruce Arnold, University of NSWHazel Bateman, University of NSWAdrian Raftery, University of Technology, Sydney

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SESSION: AU - PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

AUPS05 Chair: TOM VAN CANEGHEM Room: Sigma

Understanding Audit Quality: Insights From Audit Partners And Investors

Author: MARJORIE SHELLEY, UNIVERSITY OF NEBRASKA-LINCOLN

Lisheng Yu, Xiamen UniversityYuping Zhao, University of Houston

Co-authors:

SU = Survey

House: Olümpia

The Association Between Audit Partner Quality And Engagement Quality: Evidence From Financial Report Misstatements

Author: YANYAN WANG, XIAMEN UNIVERSITY

Marleen Willekens, KU Leuven

Co-authors:


Do Audit Firms’ Human Capital Metrics Signal Audit Quality?

Author: CHRISTOPHE VAN LINDEN, K.U.LEUVEN

Co-authors:


Brant Christensen, Texas A&M UniversitySteven Glover, Brigham Young UniversityThomas Omer, University of Nebraska-Lincoln

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AUPS06 Chair: SCOTT SEAVEY Room: Beta

Proxy Advisor Recommendations On Auditor Ratification: Do Shareholders And Companies Listen?

Author: LAUREN DREHER, UNIVERSITY OF ARKANSAS


House: Olümpia

Auditing Multiple Public Clients, Partner-Client Tenure And Audit Quality

Author: KAREN LAI, THE HONG KONG POLYTECHNIC UNIVERSITY


The Effectiveness Of Mandatory Audit Firm Rotation: Evidence From Korea

Author: JONG-SEO CHOI, PUSAN NATIONAL UNIVERSITY

Hyong-Joo Lim, Pusan National UniversityCo-authors:



Ferdinand Gul, Monash University Sunway CampusMark Shuai, Oklahoma University

Co-authors:

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AUPS07 Chair: CARMEN OLSEN Room: Sigma

Mandatory Rotation, Prohibition Of Nonaudit Services And Auditor Independence – Evidence From Invest-ment Consultants’ Perceptions

Author: REINER QUICK, DARMSTADT UNIVERSITY OF TECHNOLOGY

Mina Godec, University of LjubljanaEva Boštjan i , University of Ljubljana

Co-authors:

EX = Experimental

House: Olümpia

Does A Long-Term Personal Relationship Between An Auditor And A Client Invoke Conscious Misjudgements Or Unconscious Biases? An Experimental Analysis

Author: SERGEJA SLAPNICAR, UNIVERSITY OF LJUBLJANA

Co-authors:

EX = Experimental

The Effects Of Mandatory Audit Firm Rotation On Low Balling Behavior And Auditor Independence

Author: CHRISTOPHER BLEIBTREU, UNIVERSITY OF KONSTANZ

Ulrike Stefani, University of KonstanzCo-authors:



AUPS08 Chair: KENNETH REICHELT Room: Beta

How Do Executives Respond To Clawback Provisions?– Evidence From Decreased Overinvestment

Author: YU-CHUN LIN, SHIH HSIN UNIVERSITY


House: Olümpia

Privacy Disclosure And Auditing: An Exploratory Study

Author: DAVID HAY, UNIVERSITY OF AUCKLAND

Penica Cortez, University of AucklandCo-authors:


Ewald Aschauer, Vienna University of Economics and Business

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AUPS09 Chair: NICOLE V. S. RATZINGER-SAKEL Room: Sigma

Does Equity-Based Compensation Of Audit Committee Deter Or Trigger Earnings Management? Recent Evidence

Author: BYUNGJIN KWAK, KOREA ADVANCED INSTITUTE OF SCIENCE AND TECHNOLOGY

Paul André, ESSEC Business School, ParisChrystelle Richard, ESSEC Business School, Paris

Co-authors:


House: Olümpia

Determinants Of Internal Audit Function Quality: An International Study

Author: LIKE JIANG, ESSEC BUSINESS SCHOOL PARIS

Co-authors:


Serving Two Masters: The Effects Of Reporting Line And Management Training Ground On Internal Auditors’ Judgments

Author: FLORIAN HOOS, HEC SCHOOL OF MANAGEMENT

William F. Messier, University of Nevada, Las Vegas and Norwegian School of Economics (NHH)Jason L. Smith, University of Nevada, Las VegasPaulette Tandy, University of Nevada, Las Vegas

Co-authors:

EX = Experimental



AUPS10 Chair: MERVI NISKANEN Room: Beta

The Impact Of Audit Quality, Audit Regulation And Legal Enforcement On The Trade-Off Between Real And Accrual-Based Earnings Management: The European Evidence

Author: PASCAL DUMONTIER, GRENOBLE II UNIVERSITY / IAE GRADUATE BUSINESS SCHOOL

Jörg R. Werner, Frankfurt School of Finance & ManagementCo-authors:


House: Olümpia

Financial Statement Error Findings And Auditor Reputation: Evidence From The German Enforcement Regime

Author: ELISABETH KLAES, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT

Imen Benslimene, Grenoble II University / CeragCo-authors:


Auditors And Corporate Governance: A Qualitative Study In Polish Public Companies

Author: DOROTA DOBIJA, KOZMINSKI UNIVERSITY

CF = Case / Field Study

Hyungtae Kim, Arkansas State UniversityInho Suk, State University of New York at Buffalo

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AUPS12 Chair: CHARLES PIOT Room: Beta

Relative Bargaining Power In Light Of The Current Debate On Audit Market Regulation

Author: NICOLE V. S. RATZINGER-SAKEL, ULM UNIVERSITY

Liquan Xing, Xiamen UniversityHanwen Chen, Xiamen University

Co-authors:


House: Olümpia

Auditor Compensation Contracts And Audit Quality

Author: NADINE WINKLER, FRIEDRICH ALEXANDER UNIVERSITY

Klaus Henselmann, University of Erlangen, NurembergMichael W. Stich, University of Erlangen, Nuremberg

Co-authors:


Product Market Competition, Competitive Advantage And Audit Fees: Evidence From China’s Audit Market

Author: HAIYAN (HELEN) ZHOU, THE UNIVERSITY OF TEXAS-PAN AMERICAN


Co-authors:


AUPS11 Chair: NONNA MARTINOV-BENNIE Room: Sigma

Professionalism Versus Commercialism. The Inherent Conflict In Audit Firms?

Author: MARIE-LAURE VANDENHAUTE, FREE UNIVERSITY OF BRUSSELS

Yves Gendron, Université Laval, QuébecClaire-France Picard, Université Laval, Québec

Co-authors:

IC = Interdisciplinary / Critical

House: Olümpia

Waves Of Global Standardization: Small Practitioners’ Resilience, Intra-Professional Fragmentation And The Constraining Of Broader Thinking

Author: SYLVAIN DUROCHER, UNIVERSITY OF OTTAWA


The Marketization Of Accountancy

Author: CLAIRE-FRANCE PICARD, LAVAL UNIVERSITY


Diane Breesch, FREE UNIVERSITY OF BRUSSELSCo-authors:

Annette Köhler, University of Duisburg, Essen

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SESSION: AU - PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

AUPS13 Chair: JOOST VAN BUUREN Room: Sigma

Is Corporate Social Responsibility Priced? Evidence From Audit Pricing

Author: LI BROOKS, WASHINGTON STATE UNIVERSITY

Minlei Ye, University of TorontoDan Simunic, University of British Columbia

Co-authors:


House: Olümpia

Corporate Environmental Risk Exposure And Audit Fees

Author: YUE LI, UNIVERSITY OF TORONTO

Nieves Carrera, IE Business SchoolMarco Trombetta, IE Business School

Co-authors:


Social Capital And Auditors’ Knowledge

Author: PIETRO ANDREA BIANCHI, IE BUSINESS SCHOOL


Co-authors:



AUPS14 Chair: LINDA MYERS Room: Beta

Effectiveness Of Public Oversight Of Auditors -evidence On The Effects Of Disciplinary Sanctions On Auditors’ Reporting, Client Portfolio And Salary

Author: STEFAN SUNDGREN, UNIVERSITY OF VAASA

Co-authors:


House: Olümpia

Audit Opinion And Information Asymmetry In The Stock Market

Author: JOSÉ YAGÜE-GUIRAO, MURCIA UNIVERSITY

Tobias Svanstrom, Umea School of Business and Economics

Co-authors:

MB = Market Based

Jacquelyn Moffitt

David Abad, Alicante UniversityJuan Pedro Sánchez-Ballesta, Murcia University

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AUPS16 Chair: PAUL TANYI Room: Gamma

Is Joint-Audit Regulation Likely To Mitigate The Audit Market Concentration In The Long Run? The French Experience

Author: LAMYA KERMICHE, GRENOBLE ECOLE DE MANAGEMENT

Charles Piot, University of Grenoble, AlpesCo-authors:


House: Olümpia

Effects On Audit Market Shares: Big-4 Pricing Strategies Or Non Big-4 Market Power?*

Author: BHARAT SARATH, RUTGERS UNIVERSITY

Hua Xin, Rutgers UniversityCo-authors:


Ifrs Adoption In Europe And Audit Market Concentration

Author: CHARLES PIOT, UNIVERSITY OF GRENOBLE

Thi Hong Nhung Dinh, University of Grenoble, AlpesCo-authors:



AUPS15 Chair: WILLIAM MESSIER Room: Sigma

The Effects Of Conflicting Messages On Audit Accuracy, Efficiency And Under-Reporting Of Time

Author: REBECCA MARTIN, MCNEESE STATE UNIVERSITY

William Stammerjohan, Louisiana Tech UniversityAndrea Drake, Louisiana Tech University

Co-authors:

EX = Experimental

House: Olümpia

Audit Scheduling Uncertainty, Earnings Quality, And Audit Fees

Author: SCOTT SEAVEY, UNIVERSITY OF NEBRASKA-LINCOLN

Jamie Hoelscher, Southern Illinois University EdwardsvilleCo-authors:


Determinants Of Auditor Effort In A Changing Auditing Environment

Author: LASSE NIEMI, AALTO UNIVERSITY SCHOOL OF ECONOMICS

Robert Knechel, University of FloridaHannu Ojala, Aalto UniversityJill Collis, Brunel University

Co-authors:


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AUPS17 Chair: STEFAN SUNDGREN Room: Sigma

Big 4 Audit Fee Premiums For National And City-Specific Industry Leadership In The United Kingdom: Revisited

Author: KHAIRUL AYUNI MOHD KHARUDDIN, ASTON UNIVERSITY / ASTON BUSINESS SCHOOL

Masoud Azizkhani, The Australian National UniversityGreg Shailer, The Australian National University

Co-authors:


House: Olümpia

Religiosity And Audit Fees

Author: BIKKI JAGGI, FREE UNIVERSITY OF BERLIN

Co-authors:


The Competitive Pricing Of Audit Services In A Non-Big 4 Market

Author: GARY MONROE, THE UNIVERSITY OF NEW SOUTH WALES

Hua Xin, Rutgers University

Co-authors:



Ilias G. Basioudis, Aston University

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Collected Papers • RF Sessions • AUDITING

SESSION: AU - RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

AURF01 Chair: LIKE JIANG Room: Kapa

The Relationship Between Audit Firm Size, Audit Office Size And Audit Quality In Belgium: Evidence From Going-Concern Opinions And Audit Pricing

Author: SANNE JANSSEN, UNIVERSITY OF ANTWERP

Sungjin Park, Woong Ji Accounting $ Tax CollegeInman Song, Sung Kyun Kwan University

Co-authors:


House: Olümpia

The Impact Of Mandatory Audit Firm Rotation On Audit Quality: Evidence From Auditor Reporting Decision In Korea

Author: HAN-SOO KIM, KYOUNGGI UNIVERSITY

Hoyik Lee, Sungktunkwan UniversityJongeun Lee, Sungkyunkwan University

Co-authors:


The Challenge Of Measuring Audit Quality: Some Evidence

Author: MARIUS GROS, GOETHE UNIVERSITY

Erkki K. Laitinen, University of VaasaTeija Laitinen, University of Vaasa

Co-authors:


The Interrelationships Of Audit Quality Outcome Measures: An Analysis On Individual Auditor Level

Author: TOMMI HERNESNIEMI, UNIVERSITY OF VAASA

Daniel Worret, Goethe University

Co-authors:


The Effect Of Audit Quality Control Inspection By Fss On Audit Quality And Tax Aggressiveness

Author: YEON HEE PARK, KONGJU NATIONAL UNIVERSITY

Kris Hardies, University of Antwerp

Co-authors:


TXSE

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Audit Demand In Private Family Firms: The Role Of Family Cohesion And Ceo Power

Author: MAARTEN CORTEN, HASSELT UNIVERSITY

Jenny Ahlberg, Linnæus UniversityPernilla Broberg, Kristianstad UniversityKarin Berg, Linnæus UniversityAmelie Karlsson, Linnæus University

Co-authors:



SESSION: AU - RF DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

AURF02 Chair: DOROTA DOBIJA Room: Kapa

The Value Of Auditing: An Exploratory Approach

Author: DAMIEN LAMBERT, ESSEC BUSINESS SCHOOL PARIS

Morina Rennie, University of ReginaW. Morley Lemon, University of Waterloo

Co-authors:


House: Olümpia

Pricing Bank Audit Engagements – does Risk Really Play A Role?

Author: JACOB JUSTUS LEIDNER, UNIVERSITY OF WUERZBURG

Hansrudi Lenz, University of Wuerzburg / Chair of Accounting, Auditing & ConsultingCo-authors:


The Auditor As Consigliere In Family Firms

Author: SVEN-OLOF COLLIN, LINNEAUS UNIVERSITY

Roger Meuwissen, Universiteit MaastrichtChrystelle Richard, ESSEC Business School ParisAnn Vanstraelen, Universiteit Maastricht

Co-authors:

SU = Survey

Auditor-Client Disagreements And Independence: An Exploratory Field Study

Author: LORI KOPP, UNIVERSITY OF LETHBRIDGE

Tensie Steijvers, Hasselt University, KIZOK Research CentreNadine Lybaert, Hasselt University, KIZOK Research CentreRoger Mercken, Hasselt University, KIZOK Research Centre

Co-authors:

SU = Survey

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SESSION: AU - RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

AURF03 Chair: HELEN CHOY Room: Kapa

Developing A Framework For The Role Of Big Data In Auditing: A Synthesis Of The Literature

Author: MICHAEL ALLES, RUTGERS UNIVERSITY

Sven-Olof Yrjö Collin, School of Business and Economics, Linnæus UniversityMattias Haraldsson, Department of Business Administration, Lund University

Co-authors:


House: Olümpia

Explaining Municipal Audit Costs In Sweden: Considering The Principal

Author: TORBJORN TAGESSON, LINKOEPING UNIVERSITY

Tatiana Mazza, University of Parma

Co-authors:


The Determinants Of Audit Fees And Non-Audit Fees: Evidence From An Economic Downturn

Author: TOBIAS SVANSTRÖM, UMEA UNIVERSITY / UMEA SCHOOL OF BUSINESS AND ECONOMICS

Irina Alexeyeva, Umeå School of Business and EconomicsCo-authors:


Information Technology Controls Quality And Audit Fees

Author: STEFANO AZZALI, UNIVERSITY OF PARMA

Miklos Vasarhelyi, Rutgers University

Co-authors:

SU = Survey

Do Clients Prefer To Switch To Non-Big 4 Auditors?

Author: KAM-WAH LAI, THE HONG KONG POLYTECHNIC UNIVERSITY


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AURF04 Chair: CARLOS RAMIREZ Room: Kapa

Audit Objectives, Auditor Independence And Conflict Of Interest In Historical Perspective

Author: JOHN RICHARD EDWARDS, CARDIFF UNIVERSITY BUSINESS SCHOOL

Leonard Visser, Leiden UniversityHans Le Fever, Leiden University

Co-authors:

HI = History

House: Olümpia

Towards A Framework For The Adoption Of Continuous Auditing By Internal Auditors

Author: RENÉ ORIJ, LEIDEN UNIVERSITY

Marc Eulerich, University of Duisburg-EssenJochen Theis, University of Dusiburg-Essen

Co-authors:


The Effect Of The Internal Audit Function On Corporate Governance – An Empirical Analysis For The Us Banking Industry

Author: SARAH ZIPFEL, DUISBURG & ESSEN UNIVERSITY, DUISBURG CAMPUS


The Influence Of Internal Audit On Information Security Effectiveness: Perceptions Of Internal Auditors

Author: WILLIAM DILLA, IOWA STATE UNIVERSITY

Stefano Azzali, University of Parma

Co-authors:

SU = Survey

The Severity Of Internal Controls Deficiencies: Types And Internal Auditor Detection Process

Author: TATIANA MAZZA, UNIVERSITY OF PARMA


Paul Steinbart, Arizona State UniversityGraham Gal, University of Massachusetts, AmherstRobyn Raschke, University of Nevada, Las Vegas

Co-authors:

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AURF05 Chair: EWALD ASCHAUER Room: Kapa

Audit Quality And Decision Making In Small Companies

Author: HANNU OJALA, AALTO UNIVERSITY SCHOOL OF BUSINESS

Julia Baldauf, University of InnsbruckGabriele Steckel-Berger, University of Innsbruck

Co-authors:


House: Olümpia

Auditors And Disclosure Quality: The Case Of Major Customer Disclosures

Author: KENNETH REICHELT, LOUISIANA STATE UNIVERSITY

John Daniel Eshleman, Louisiana State UniversityJoseph Legoria, Louisiana State University

Co-authors:


Professional Ethics In Auditing: Evidence From Quality Reviews Of Audit Firms

Author: RUDOLF STECKEL, INNSBRUCK UNIVERSITY

Nonna Martinov-Bennie, Macquarie UniversitySue Wright, Macquarie University

Co-authors:


The Drivers Of Audit Quality: Evidence From Cfos

Author: ALAN KILGORE, MACQUARIE UNIVERSITY

Mervi Niskanen, University of Eastern FinlandJill Collis, Brunel University School of BusinessKati Pajunen, Finnish Financial Supervisory Authority

Co-authors:

SU = Survey

The Impact Of Audit Exemption On Micro-Firm Earnings Quality

Author: HENRIK HÖGLUND, HANKEN SCHOOL OF ECONOMICS EA = Empirical Archival

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AURF06 Chair: ANDREW FERGUSON Room: Kapa

Auditing Financially Distressed Firms: Evidence From Germany

Author: HANNO DACHWITZ, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT

Aiyong Zhu, University of MannheimQiang Guo, University of Mannheim

Co-authors:


House: Olümpia

Joint Audit And Audit Market Competition

Author: CHRISTOPHER KOCH, MAINZ UNIVERSITY

Federica De Santis, Università Politecnica delle Marche/Dept. of Management

Co-authors:


Prisoners Of Inertia. Reflections On The Auditors’ Everyday Practice

Author: MARCO GIULIANI, UNIVERSITA’ POLITECNICA DELLE MARCHE

Jörg Werner, Frankfurt School of Finance and Management

Co-authors:


The Perception Of Auditor Independence: Portuguese Evidence

Author: BRUNO ALMEIDA, POLYTECHNIC INSTITUTE OF COIMBRA

José Joaquim Marques De Almeida, Technic Institute of CoimbraCo-authors:


Constraint Or Signal? The Relationship Between Auditor Industry Expertise And Related-Party Sales

Author: YUAN-TANG TSAI, NATIONAL TAIWAN UNIVERSITY


Taychang Wang, National Taiwan UniversityCo-authors:

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SESSION: AU - RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

AURF07 Chair: BRUNO ALMEIDA Room: Kapa

Situational Professional Skepticism And Non-Diagnostic Interpersonal Affect: Experimental Evidence

Author: CARMEN OLSEN, NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION

Mayada Tawfik, Birmingham University, UKKarim Hegazy, Manchester University, UK

Co-authors:

EX = Experimental

House: Olümpia

Factors Affecting The Team Effectiveness Of Multidisciplinary Greenhouse Gas Assurance Teams

Author: WENDY GREEN, THE UNIVERSITY OF NEW SOUTH WALES

Erboon Ekasingh, UNSWRoger Simnett, UNSW

Co-authors:

SU = Survey

The Client’s View Of Auditor Professional Skepticism: Surveys Of Client-Auditor Dyads In Germany

Author: EWALD ASCHAUER, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS

Grace Mubako, University of Texas, El PasoGraeme Reid, Hull University

Co-authors:

SU = Survey

Challenges Facing Performance Measurement Systems In Auditing Firms

Author: MOHAMED HEGAZY, THE AMERICAN UNIVERSITY IN CAIRO

Carol Springer Sargent, School of Business Middle Georgia State CollegeCo-authors:


Knowledge Influencing Skepticism In Engagement Planning

Author: WAYMOND RODGERS, HULL UNIVERSITY / HULL UNIVERSITY BUSINESS SCHOOL

EX = Experimental

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AURF08 Chair: JANNE CHUNG Room: Kapa

Incumbent Auditor Provided Tax Services And Restatement Lag Of Misstated Financial Statements

Author: EMMA-RIIKKA MYLLYMÄKI, UNIVERSITY OF VAASA

H. Gin Chong, Prairie View A&M UniversityErkki K. Laitinen, University of Vaasa

Co-authors:


House: Olümpia

Do Industry Specialist Auditors Enhance Financial Reporting Quality? A Comparative Study Of The Manda-tory Adoption Of Ifrs In The European Union

Author: JOSE VEGA, THE UNIVERSITY OF TEXAS AT SAN ANTONIO


Towards A Genealogy Of Fraud

Author: RICK HAYES, CALIFORNIA STATE UNIVERSITY

C. Richard Baker, Adelphi UniversityCo-authors:


Accountability, Citizens’ Perceptions And Value For Money Improvement: Benefits Associated To The Control Function Of Public Services In Spanish Local Government

Author: CAROLINA PONTONES ROSA,UNIVERSITY OF CASTILLA LA MANCHA

Cheryl Linthicum, The University of Texas at San AntonioCo-authors:

SU = Survey

Auditors’ Client Continuance, Acceptance, And Pre-Planning Decisions: The Effects Of Auditor Gender And Rank

Author: TUUKKA JARVINEN, UNIVERSITY OF VAASA

EX = Experimental

Rosario Perez Morote, Universidad de Castilla, La ManchaCo-authors:

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AURF09 Chair: MARCEL STELLER Room: Kapa

Auditors’ Professional And Organizational Identities And Perceived Commercialization In Auditing Firm

Author: TIMURS UMANS, KRISTIANSTAD UNIVERSITY

Paula I. Rodriguez, CASTROEmiliano Ruiz, Barbadillo

Co-authors:

SU = Survey

House: Olümpia

Gender Compensation Premium Of Auditing Industry In Taiwan

Author: YAHN-SHIR CHEN, NATIONAL YUNLIN UNIVERSITY OF SCIENCE AND TECHNOLOGY

Min-Ning Lee, Asia-Pacific Institute of Creativity, TaiwanCo-authors:


The Persistence Of Leadership And The Factors That Explain It In The Spanish Audit Market

Author: ESTIBALIZ BIEDMA LOPEZ, UNIVERSITY OF CÁDIZ

Pernilla Broberg, Kristianstad UniversityPeter Skog, Kristianstad UniversityEmily Theodorsson

Co-authors:





Collected Papers



ACCOUNTING EDUCATION

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SESSION: ED–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

EDPS01 Chair: AILEEN PIERCE Room: 304

The Impact Of The Threshold Level Of Prior Knowledge On Business Students’ Learning Outcomes: Evidence From The Budapest Business School After Application Of The New Teaching Approach

Author: ANTTI MIIHKINEN, AALTO UNIVERSITY SCHOOL OF ECONOMICS

Patricia Everaert, Ghent University

Co-authors:

EX = Experimental

Collected Papers • PS Sessions • ACCOUNTING EDUCATION

House: EBS

The Effects Of Group Composition For Team Learning Of University Accounting Students: Heterogeneous Versus Homogeneous Groups: Beneficial For Both High And Low Ability Students?

Author: EVELIEN OPDECAM, GHENT UNIVERSITY

Co-authors:

EX = Experimental

The Impact Of Calibration Workshops On Reviewer Variability In Applying Accounting Learning Standards

Author: BRENDAN O’CONNELL, RMIT UNIVERSITY

Paul De Lange, Curtin UniversityMark Freeman, University of SydneyPhil Hancock, University of Western AustraliaKim Watty, Deakin UniversityAnne Abraham, University of Western SydneyBryan Howieson, University of Adelaide

Co-authors:

EX = Experimental

SESSION: ED–PS DAY AND TIME: THURSDAY 22 MAY • 11:00-12:30

EDPS02 Chair: PATRICIA EVERAERT Room: 304

Are Australian Accounting Academics Culturally Intelligent?

Author: MEREDITH THARAPOS, RMIT UNIVERSITY

Rolf Uwe Fülbier, University of BayreuthThorsten Sellhorn, WHU – Otto Beisheim School of Management

Co-authors:

SU = Survey

House: EBS

What Determines Time Spent In Peer Reviews? – Evidence From The Accounting Review

Author: MARCUS BRAVIDOR, BAYREUTH UNIVERSITY


The State Of Accounting Research: Empirical Evidence From The European Accounting Association Annual Congresses 2001 To 2012

Author: STEFAN REIMIG, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT

Brendan O’Connell, RMIT University

Co-authors:


Barbara Kardos, Budapest Business SchoolAino-Maija Lahtinen, Helsinki University Faculty of Behavioural SciencesHannu Ojala, Aalto University School of Business

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Collected Papers • RF Sessions • ACCOUNTING EDUCATION

SESSION: ED–RF DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

EDRF01 Chair: ANGUS DUFF Room: 109

Accounting Information Systems Is Losing Ground In The Accounting Program

Author: EMILIO BOULIANNE, CONCORDIA UNIVERSITY


House: EBS

Knowledge Sharing Among Accounting Students: Evidence From Umm Al-Qura University

Author: EHSAN SALEH AL-MOATAZ, UMM AL-QURA UNIVERSITY

Danielius Valuckas, Norwegian School of Economics

Co-authors:

SU = Survey

Does It Matter Which Textbooks To Use?

Author: ALENA GOLYAGINA, NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION

Khaled Aljaaidi, Hadhramout University of Science and Technology

Co-authors:


Research, Teaching And Performance Evaluation In Academia: The Salience Of Quality

Author: SIMON CADEZ, UNIVERSITY OF LJUBLJANA

Maja Zaman Groff, University of LjubljanaCo-authors:


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SESSION: ED–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

EDRF02 Chair: ANDREA CILLONI Room: 109

Accounting Phd Courses In Italy And Uk: Similarities Or Differences?

Author: MARIO NICOLIELLO, UNIVERSITY OF BRESCIA

Lyn Daff, UniSAPaul De Lange, Curtin University of Technology

Co-authors:

SU = Survey

House: EBS

Icfs: Developing Intelligent Tutoring Capacity In The Accounting Curriculum

Author: NICK MCGUIGAN, MACQUARIE UNIVERSITY

Lawrence A. Boland, Simon Fraser University

Co-authors:


Academic Awareness Of International Education Standards (ies)

Author: KIM WATTY, DEAKIN UNIVERSITY

Natalia Aversano, University of Salerno

Co-authors:

SU = Survey

Navigating The Publishing Maze

Author: BEVERLEY JACKLING, VICTORIA UNIVERSITY

Satoshi Sugahara, Hiroshima-Shudo UniversityNadana Abayadeera, Deakin UniversityJade Mckay, Deakin University

Co-authors:


Anatomy Of A Journal: A Reflection On The Evolution Of Academic Accounting In Canada 1984 - 2010

Author: IRENE M. GORDON, SIMON FRASER UNIVERSITY

Thomas Kern, Macquarie UniversityAntonija Mitrovic, University of CanterburyAmir Najar, University of CanterburySamantha Sin, Macquarie University

Co-authors:


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SESSION: ED–RF DAY AND TIME: FRIDAY 23 MAY • 11:00-12:30

EDRF03 Chair: MAGDA ABOU-SEADA Room: 109

Self-Employed Accountants In Germany: Income Differential And Moderating Factors

Author: ROBERT RIEG, AALEN UNIVERSITY OF APPLIED SCIENCES

SU = Survey

House: EBS

Challenges In Integrating Environmental And Financial Reporting

Author: SOPHIE HOOZÉE, ERASMUS UNIVERSITY ROTTERDAM / ERIM

Aleksandra Paszkiewicz, Gdansk University

Co-authors:


Determinants Of Ethical Awareness Among Turkish Professional Accountants

Author: ALI UYAR, FATIH UNIVERSITY

Lies Bouten, IESEG School of Management

Co-authors:

SU = Survey

The Role Of Soft Competencies In The Accountant’s Work – Results Of Empirical Research From Poland

Author: SYLWIA MAGDA SILSKA-GEMBKA, GDANSK UNIVERSITY

Cemil Kuzey, Fatih UniversityAli Haydar Güngörmü , Fatih UniversityRuth Alas, Estonian Business School

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Collected Papers




FINANCIAL ANALYSIS

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SESSION: FA–PSD DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

FAPSD01 Chair: ANDREAS CHARITOU Room: Gamma

Financial Statement Comparability And Valuation Of Seasoned Equity Offerings

Author: PHILIP SHANE, THE COLLEGE OF WILLIAM & MARY

Kai Li, Sauder School of Business, University of British ColumbiaBuhui Qiu, Rotterdam School of Management, Erasmus University

Co-authors:


Collected Papers • PSD Sessions • FINANCIAL ANALYSIS

House: Olümpia

Discussant: Teri Yohn

Organization Capital And Mergers And Acquisitions

Author: RUI SHEN, NANYANG TECHNOLOGICAL UNIVERSITY

David Smith, University of NebraskaSuning Zhang, George Mason University

Co-authors:


Discussant: Georgios Papanastasopoulos

SESSION: FA - PSD DAY AND TIME: FRIDAY 23 MAY • 14:30-16:00

FAPSD02 Chair: NI-YUN CHEN Room: Omega

The Investment Perspective Of Accruals: Do Theories Of Investment Under Uncertainty Provide Insight Into The Factors That Shape A Firm’S Level Of Accruals?

Author: TERI YOHN, INDIANA UNIVERSITY / KELLEY SCHOOL OF BUSINESS

Salman Arif, Indiana UniversityNathan Marshall, Indiana University

Co-authors:


House: Olümpia

Discussant: Zhan Gao

Sticky Covenants

Author: DUSHYANTKUMAR MAHESHKUMAR VYAS, UNIVERSITY OF TORONTO

Gus De Franco, University of TorontoFlorin Vasvari, London Business SchoolRegina Wittenberg-Moerman, University of Chicago

Co-authors:


Discussant: Igor Goncharov

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Collected Papers • PS Sessions • FINANCIAL ANALYSIS

SESSION: FA–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

FAPS01 Chair: PETER VASSALLO Room: 303B

Are Risk Weighted Asset Disclosures Useful For The Prediction Of Credit Losses For Ifrs Banks?

Author: FERDINAND ELFERS, UNIVERSITY OF MANNHEIM

Michael Katz, AQR Capital Management LLCScott Richardson, London Business School

Co-authors:


House: EBS

Risky Value

Author: ATIF ELLAHIE, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL

Holger Daske, University of Mannheim

Co-authors:



FAPS02 Chair: GIUSEPPE GALASSI Room: 400D

Is There A Limit To The Accuracy Of Equity Valuation Using Multiples?

Author: IAN COOPER, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL

Hitoshi Takehara, Waseda University

Co-authors:


House: EBS

Using A Simultaneous Equations Model To Forecast Earnings As Proxy For ‘other Information’

Author: IRIS BERGMANN, UNIVERSITY OF AUGSBURG

Neophytos Lambertides, Cyprus University of Technology

Co-authors:


Role Of Earnings And Its Components For Rationally Valuing Stock Prices:applications Of The Var Model To Long-Run Japanese Data

Author: KEIICHI KUBOTA, CHUO UNIVERSITY

Wolfgang Schultze, Augsburg University

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FAPS03 Chair: JIRI NOVAK Room: 303B

Are Analysts’ Cash Flow Forecasts Essential Inputs To Generate Stock Recommendations?

Author: ALAN DUBOISÉE DE RICQUEBOURG, LEEDS UNIVERSITY BUSINESS SCHOOL

Iain Clacher, University of LeedsCo-authors:


House: EBS

Target Prices Forecast Quality And Analysts’ Forecast Performance

Author: TRISTAN ROGER, EUROFIDAI

Patrice Fontaine, CNRS - National Centre for Scientific ResearchCo-authors:


Product Fluidity And Analysts’ Earnings Forecasts

Author: MARCO MARIA MATTEI, UNIVERSITY OF BOLOGNA

Petya Platikanova, ESADE Business SchoolCo-authors:



FAPS04 Chair: TERI YOHN Room: 400D

Is The Reporting Of Goodwill Impairments Under Sfas 142 More Informative To Investors When Industry-Specific Growth Opportunities Are Diminishing?

Author: PETER FRII, NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION

Chen Chen, University of AucklandNhut Nguyen, Massey University

Co-authors:

MB = Market Based

House: EBS

Media Sentiment, Investor Sentiment, And Stock Price Sensitivity To Earnings

Author: STEVEN CAHAN, AUCKLAND UNIVERSITY


Does Matching Expenses To Revenues Aid Fundamental Analysis?

Author: HARM SCHUETT, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT


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SESSION: FA–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

FAPS05 Chair: SHIBASHISH MUKHERJEE Room: 303B

R&d And The Impact Of Intellectual Capital On Firm Performance

Author: TONY VAN ZIJL, VICTORIA UNIVERSITY OF WELLINGTON

Ainul Islam, Victoria University of WellingtonArifatul Mohd Ariff, Victoria University of Wellington

Co-authors:


House: EBS

Value Relevance Of Environmental, Social And Governance Disclosure

Author: ZURAIDA ZURAIDA, VICTORIA UNIVERSITY OF WELLINGTON

Muhammad Nurul Houqe, Victoria University of WellingtonTony Van Zijl, Victoria University of Wellington

Co-authors:


Capital Market Consequences Of Voluntary Intellectual Capital Disclosures – Evidence From Germany

Author: CHRISTINE MILLER, UNIVERSITY OF AUGSBURG

Thomas List, University of AugsburgWolfgang Schultze, University of Augsburg

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FAPS06 Chair: ERLEND KVAAL Room: 400D

Information Asymmetry And The Accrual Anomaly

Author: JAYWON LEE, KOREA ADVANCED INSTITUTE OF SCIENCE AND TECHNOLOGY

Nina Franzen, University of GiessenBarbara E. Weissenberger, University of Giessen

Co-authors:


House: EBS

Capital Market Effects Of Mandatory Ifrs 8 Adoption: An Empirical Analysis Of German Firms

Author: CHRISTIAN KLEINE, UNIVERSITY OF GIESSEN

Ingoo Han, KAISTBo Young Kim, KAISTSang Hyun Park, Georgia Regents University

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FAPS07 Chair: LORENZO DAL MASO Room: 303B

The Importance Of Intangibles In Explaining Capital Cost Variance

Author: ALEXANDER HIMME, VLERICK BUSINESS SCHOOL AND GHENT UNIVERSITY

Olga Fullana Samper, Universidad CEU Cardenal HerreraJuan M. Nave Pineda, Universidad de Castilla La Mancha

Co-authors:


House: EBS

The Implied Equity Duration When Discounting And Forecasting Parameters Are Industry-Specific

Author: DAVID TOSCANO, UNIVERSITY OF HUELVA

Marc Fischer, University of Cologne

Co-authors:

MB = Market Based


FAPS08 Chair: JOHN LYON Room: 303B

Consequences Of Mandated Bank Liquidity Disclosures

Author: ANYA KLEYMENOVA, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL

Luc Paugam, ESSEC Business SchoolPierre Astolfi, University Paris, Est Créteil

Co-authors:


House: EBS

Determinants And Consequences Of Credit Ratings Actions During Bull Vs. Bear Markets

Author: HERVE STOLOWY, HEC PARIS


Francesco Reggiani, Bocconi University, ItalyScott Richardson, London Business School

Co-authors:

Inventory Growth And Future Performance: Can It Be Attributed To Risk?

Author: FRANCESCO MOMENTE’, BOCCONI UNIVERSITY


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FAPS09 Chair: SHIRA COHEN Room: 303B

Highly Valued Equity And Real Operation Management: Long-Term “detoxification”

Author: CHAU DUONG, UNIVERSITY OF EAST LONDON

Frank Hodge, University of WashingtonJamie Pratt, Indiana University

Co-authors:


House: EBS

How The Discovery Of Accruals-Based Vs. Real Earnings Management Affects Investment Decisions: The Importance Of Trust

Author: MAX HEWITT, INDIANA UNIVERSITY / KELLEY SCHOOL OF BUSINESS

Gioia Pescetto, University of Portsmouth

Co-authors:

EX = Experimental

Strategic Timing Of Insider Purchases And Sales

Author: JIRI NOVAK, CHARLES UNIVERSITY IN PRAGUE

Jana Fidrmuc, Warwick Business SchoolCo-authors:


SESSION: FA–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

FAPS10 Chair: PRADYOT SEN Room: 405

Closer Look At Financial Analysts Bold Recommendations

Author: HUA XIN, RUTGERS UNIVERSITY

Gil Aharoni, University of MelbourneQi Zeng, University of Melbourne

Co-authors:


House: EBS

Herding By Top Analysts

Author: ETI EINHORN, TEL AVIV UNIVERSITY

Walter Aerts, University of AntwerpTom Van Caneghem, KU Leuven

Co-authors:


Conformity To Intra-Industry Benchmarks In Financial Reporting And Analyst Forecast Properties: The Case Of Sg&a

Author: OVEIS MADADIAN, UNIVERSITY OF ANTWERP

Dan Palmon, Rutgers University

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FAPS11 Chair: DANIEL COULOMBE Room: 303B

Brokers’ Stock Ratings Distributions And The Returns From Their Stock Recommendations: Evidence Post-Nasd Rule 2711

Author: CHIH-YING CHEN, SINGAPORE MANAGEMENT UNIVERSITY


House: EBS

Signaling And Optimal Leverage Hypotheses: Evidence From Block Repurchases In Taiwan

Author: NI-YUN CHEN, NATIONAL DONG HWA UNIVERSITY

Eamonn Walsh, University College DublinCo-authors:


Impact Of Agency Costs On Loan Contract Terms And Ownership Structure

Author: ALICE-LIANG XU, UNIVERSITY COLLEGE DUBLIN

Kun-Chih Chen, Singapore Management UniversityCo-authors:

MB = Market Based


FAPS12 Chair: SUE WRIGHT Room: 405

Cash, Volatility, And Corporate Investment

Author: SHIRA COHEN, COLUMBIA UNIVERSITY

Johnny Kang, AQR Capital Management LLCScott Richardson, London Business School

Co-authors:


House: EBS

Illiquidity Premium And Stock Returns Post Reg Fd Of 2000 And Sox Of 2002: A Time-Series And Cross-Sectional Study

Author: SHIBASHISH MUKHERJEE, UNIVERSITY OF FERRARA


Asset Volatility

Author: MARIA CORREIA, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL


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FAPS13 Chair: DAVID TOSCANO Room: 303B

Do Formal Risk Assessments Improve Analysts’ Valuations? The Effect Of A Bull–bear Analysis On Target Price Accuracy

Author: NOOR HASHIM, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL

Kerstin Lopatta, Oldenburg UniversityAndreas Oehler, University of BambergStefan Wendt, University of Bamberg

Co-authors:

MB = Market Based

House: EBS

Are Initiators’ Forecasts Of German Closed-End Funds Biased?

Author: THOMAS KASPEREIT, OLDENBURG UNIVERSITY


The Impact Of Analyst Independence Reforms On Analysts’ Monitoring Role In Deterring Earnings Management

Author: ZHONGWEI HUANG, ESSEC BUSINESS SCHOOL PARIS



FAPS14 Chair: THOMAS MICHAEL FISCHER Room: 405

Earnings Quality, Earnings Beta, And The Cross-Section Of Stock Return

Author: SHENGMIN HUNG, SOOCHOW UNIVERSITY

Gil Sadka, Columbia University

Co-authors:

EX = Experimental

House: EBS

Earnings Betas

Author: AYUNG TSENG,COLUMBIA UNIVERSITY

Taychang Wang, National Taiwan University

Co-authors:


The Usefulness Of Accounting Information And Firms’ Operational Risks

Author: CHIMA MBAGWU, WILFRID LAURIER UNIVERSITY

Ling Chu, Wilfrid Laurier UniversityRobert Mathieu, Wilfrid Laurier UniversityPing Zhang

Co-authors:


Norman Strong, Manchester Business SchoolCo-authors:

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FAPS15 Chair: KEIICHI KUBOTA Room: 303B

Trapped Cash: How Tax Repatriation Costs Impact On Cash Value And Market Uncertainty

Author: MICHELE FABRIZI, UNIVERSITY OF PADUA

Elisabetta Ipino, Concordia UniversityAntonio Parbonetti, University of Padua

Co-authors:


House: EBS

Earnings Management, Ipo Underpricing And Post-Issue Stock Performance Of Chinese Smes

Author: JING GAO, CURTIN UNIVERSITY OF TECHNOLOGY

Ling Mei Cong, Curtin University of TechnologyJohn Evans, Curtin University of Technology

Co-authors:


Working Capital In European Sme: Is It About Rule Of Law?

Author: MARKUS MÄTTÖ, UNIVERSITY OF EASTERN FINLAND

Mervi Niskanen, University of Eastern FinlandCo-authors:


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Collected Papers • RF Sessions • FINANCIAL ANALYSIS

SESSION: FA–RF DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

FARF01 Chair: KAROL KLIMCZAK Room: 400B

Bank Vs. Trade Credit Substitution Hypothesis Revisited – Smes And Financial Crisis

Author: BARBARA MÖREC, UNIVERSITY OF LJUBLJANA

Aly Salama, Durham UniversityRob Dixon, Durham University

Co-authors:


House: EBS

Internationalization And Systematic Risk In Times Of Globalization And Financial Crisis

Author: MARGARITA MEJÍA-LIKOSOVA, AUTONOMOUS UNIVERSITY OF BARCELONA

Diego Prior, Autonomous University of BarcelonaCo-authors:


The Determinants Of Forward-Looking Risk Disclosure And Its Impact On Firm Risk: Some Uk Evidence

Author: JIAYUAN XIN, DURHAM UNIVERSITY

Luciano Nieddu, Luspio

Co-authors:


The Integration Of Socially Responsible Investment: Is The Financial Crisis A Driver?

Author: JUNJIE WU, LEEDS METROPOLITAN UNIVERSITY

Matevž Raškovi , University of Ljubljana, Faculty of Economics

Co-authors:

MB = Market Based

A Quantitative Analysis Of Trigger Factors Influencing Companies Failure In Italy

Author: FRANCESCA DI DONATO, LUSPIO

Georgios GioulmpaxiotisAftab Dean, Leeds Metropolitan UniversityGeorge Lodorfos, Leeds Metropolitan University

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SESSION: FA–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

FARF02 Chair: DANIEL COULOMBE Room: 400B

Do Compustat Financial Statement Data Articulate?

Author: MICHAEL KIRSCHENHEITER, UNIVERSITY OF ILLINOIS AT CHICAGO

Kapil R. Tuli, Lee Kong Chian School of Business, Singapore Management UniversityBernd Skiera, Goethe University

Co-authors:


House: EBS

A Signal-Based Composite Index To Detect Aggressive Accruals Accounting

Author: NGUYET NGUYEN, UNIVERSITY OF KENT

Michal Muszynski, Wroclaw University of EconomicsMarek Pauka, Wroclaw University of Economics

Co-authors:


Accruals, Conservatism And Value Relevance In A Transition Economy

Author: KAROL KLIMCZAK, KOZMINSKI UNIVERSITY

Abdullah Iqbal, University of KentRadha Shiwakoti, University of Kent

Co-authors:


Does Too Much Disclosure About Customers Hurt Firms? An Empirical Examination Of Firms’ Disclosure Of Customer Metrics And Its Consequences

Author: EMANUEL BAYER, GOETHE UNIVERSITY

Jan Michalak, University of Lodz

Co-authors:


Disclosure Quality On The Polish Alternative Investment Market Newconnect

Author: DOMINIKA FIJALKOWSKA, WROCLAW UNIVERSITY OF ECONOMICS

Ryan Casey, University of Illinois at ChicagoFeng Gao, University of Illinois at ChicagoSiyi Li, University of Illinois at ChicagoShailendra Pandit, University of Illinois at Chicago

Co-authors:


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FARF03 Chair: EMANUEL BAGNA Room: 400B

Unexpected Earnings, Stock Returns And Risk Under High Volatile And Concentrate Market

Author: RENE COPPE PIMENTEL, FIPECAFI

MB = Market Based

House: EBS

Labor Cost Disclosure And Analysts’ Forecasts

Author: YONG-CHUL SHIN, UNIVERSITY OF MASSACHUSETTS BOSTON

Dimitrios Thomakos, University of Peloponnese

Co-authors:


Dividend Policy And Agency Conflicts When Dividends Are Mandatory For Profitable Firms: Evidence From Greece

Author: ALEXANDROS SIKALIDIS, UNIVERSITY OF AMSTERDAM

Joshua Rosett, Claremont McKenna College

Co-authors:


Managerial Discretion, Balance Sheet Information And The Cross-Section Of Stock Returns In Europe

Author: GEORGIOS PAPANASTASOPOULOS, UNIVERSITY OF PIRAEUS

Stergios Leventis, IHU

Co-authors:

MB = Market Based

Credit Rating Announcements And Stock Returns: The Brazilian Evidence

Author: FERNANDO MURCIA, UNIVERSITY OF SAO PAULO

Flávia Cruz De Souza Murcia, Federal University of Santa CatarinaJosé Alonso Borba, Federal University of Santa CatarinaElisete Dahmer Pfitscher, Federal University of Santa Catarina

Co-authors:


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FARF04 Chair: MARCUS WITZKY Room: 400B

Neutral Expense Recognition And Earnings Quality

Author: WONSUN PAEK, SUNGKYUNKWAN UNIVERSITY

Dimitrios V. Kousenidis, Aristotle University of ThessalonikiAnestis C. Ladas, Macedonia University

Co-authors:


House: EBS

Market Effects On Earnings Quality

Author: CHRISTOS NEGAKIS, MACEDONIA UNIVERSITY


Earning Management: Using Tax Expenses To Avoid Earnings Decrease

Author: HYUNMI JI, KEIMYUNG UNIVERSITY

Ray Donnelly, University College CorkCo-authors:


Losses And Earnings Management

Author: MARK MULCAHY, UNIVERSITY COLLEGE CORK

Inman Song, Sungkyunkwan UniversityCo-authors:


Earnings Management To Avoid Delisting

Author: ALEŠ ORNANI ,CHARLES UNIVERSITY IN PRAGUE


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FARF05 Chair: HUA XIN Room: 400B

Wealth Transfer Effects Around The Loss Of Analysts’ Coverage

Author: ANASTASIA KOPITA, UNIVERSITY OF CYPRUS

Andreas Charitou, University of CyprusIrene Karamanou, University of Cyprus

Co-authors:


House: EBS

Meeting Or Beating Analysts‘ Expectations - The Influence Of Regulation And Enforcement

Author: PHILIPP LOEW, GOETTINGEN UNIVERSITY

Jim Haslam, Heriot-watt UniversitySanthosh Abraham, Heriot-watt University

Co-authors:


The Use Of Segment Information By Financial Analysts: A Study On European Intermediate Size Companies

Author: FRÉDÉRIC DEMERENS, ESCP - EUROPE


Measuring Inter-Group Differences In Earnings Management To Meet (or Exceed) Earnings Targets

Author: ROBERT ULLMANN, UNIVERSITY OF MUENSTER

Christoph Watrin, Muenster UniversityCo-authors:


Earnings Quality And Financial Analysts’ Behaviour: Evidence From The Uk

Author: YASSER ELIWA, HERIOT-WATT UNIVERSITY EDINBURGH

Pascale Delvaille, ESCP Europe, ParisAnne Le Manh, ESCP Europe, ParisJean-Louis Pare, CFVG Hanoi, Novancia, Paris

Co-authors:

MB = Market Based

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SESSION: FA–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

FARF06 Chair: JOHN LYON Room: 400B

An Examination Of Open-Market Share Repurchases In The Us Technology Sector

Author: ANTOINETTE FLYNN, UNIVERSITY OF LIMMERICK, KEMMY BUSINESS SCHOOL

Sharon Katz, Columbia UniversityGil Sadka, Columbia University

Co-authors:


House: EBS

‘Optimum’ Accounts Receivable And Their Strategic Use

Author: SALIMA PAUL, PLYMOUTH UNIVERSITY

Peadar Forbes, University of Limerick

Co-authors:

SU = Survey

State Contract Law And Debt Contracting

Author: COLLEEN HONIGSBERG, COLUMBIA UNIVERSITY

Timo Teinilä, African Development Bank

Co-authors:


Weighting Of Cash Flow Versus Accrual Information: Survey Evidence From Credit Professionals

Author: HARRI SEPPÄNEN, AALTO UNIVERSITY

Ting He, University of Wisconsin-Parkside

Co-authors:

SU = Survey

Seasonal Patterns In The Relation Between Aggregate Quarterly Accruals And Aggregate Market Return

Author: WILLIAM CREADY, THE UNIVERSITY OF TEXAS AT DALLAS

Rebecca Boden, RoehamptonCherif Guermat, University of the West of England

Co-authors:

MB = Market Based

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FARF07 Chair: DAVID ABAD Room: 400B

Financial Valuation Methods In A World Under Political Control: The Case Of The Canal Du Midi (1897 – 1901)

Author: JEAN-GUY DEGOS, UNIVERSITY OF BORDEAUX

Giuseppe Di Martino, Bocconi UniversityDavide Rossi, Bocconi University

Co-authors:

HI = History

House: EBS

Hedging And Firm Value: Measuring The Implications Of Airline Hedging Programs

Author: KEVIN MCMEEKING, UNIVERSITY OF EXETER

Simone Terzani, Università di PerugiaGiovanni Liberatore, Università di Firenze

Co-authors:


Linear Information Dynamics And The Value Relevance Of Net Dividend Components

Author: ANDREAS CHARITOU, UNIVERSITY OF CYPRUS

Colin Clubb, King’s College LondonNeophytos Lambertides, Cyprus University of Technology

Co-authors:

MB = Market Based

An Anatomy Of The Level 3 Fair Value Hierarchy’s Discount

Author: EMANUEL BAGNA, UNIVERSITY OF PAVIA

Isin Adnan, University of ExeterStanley Gyoshev, University of Exeter

Co-authors:

MB = Market Based

Cash Holdings And Shareholder Value In Bull Versus Bear Markets. The Case Of European Market

Author: LORENZO DAL MASO, UNIVERSITY OF FLORENCE

MB = Market Based

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FARF08 Chair: JOACHIM TANSKI Room: 400B

New Implications For The Abnormal Earnings Growth Model

Author: CHENG LAI, ESSEC BUSINESS SCHOOL PARIS

David Folsom, Lehigh UniversityXu Li, The University of Hong Kong

Co-authors:


House: EBS

Contribution Of Cash Flow, Accrual, And Non-Financial Information On Predicting Reorganization Failure Of Small Entrepreneurial Firms

Author: EIJA KÄRKINEN, UNIVERSITY OF VAASA


Securitizations Rating And Publication Of Reports By Rating Agencies: The Impact On Originators’ Share Price

Author: CHRISTOPHE LEJARD, TOULOUSE 1 CAPITOLE UNIVERSITY


Investor Sentiment And The Stock Market Reaction To Earnings, Margin, And Expense Surprises Of Profit And Loss Firms

Author: RONG ZHAO, UNIVERSITY OF CALGARY

Erkki K. Laitinen, University of Vaasa

Co-authors:


Quantifying Language In European Half-Yearly Financial Report Forecasts: Is The Strength Of The Forecast Argument Associated With Forecast Accuracy?

Author: KRISTIAN JUHANA HURSTI, AALTO UNIVERSITY SCHOOL OF ECONOMICS




Collected Papers




FINANCIAL REPORTING

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SESSION: FR–PSD DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

FRPSD01 Chair: ANNE MARIE GARVEY Room: Alfa 2

Where Culture And Lobbying Collide: The Case Of The Iasb Liabilities Project

Author: JULIA MORLEY, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE


Collected Papers • PSD Sessions • FINANCIAL REPORTING

House: Olümpia

Discussant: CHRISTOPHER NAPIER

A New Path For Strengthening Legitimacy? - Reflections On The Iasb’s Agenda Consultation Project

Author: CHRISTOPH PELGER, UNIVERSITY OF COLOGNE

Nicole Spieß, CologneCo-authors:


Discussant: MARKUS GROTTKE

SESSION: FR–PSD DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

FRPSD02 Chair: KAMRAN AHMED Room: Alfa 2

Discretionary Disclosure By Non-Tarp Banks During The Financial Crisis Of 200

Author: DANIEL BENS, INSEAD

James Chyz, University of TennesseeMonica Neamtiu, University of Arizona

Co-authors:


House: Olümpia

Discussant: Maria Correia

Does Fair Value Accounting Contribute To Procyclical Leverage?

Author: MARY BARTH, STANFORD UNIVERSITY

Amir Amel-Zadeh, Cambridge UniversityWayne Landsman, University of North Carolina

Co-authors:


Discussant: THORSTEN SELLHORN

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SESSION: FR–PSD DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

FRPSD03 Chair: WALID ALISSA Room: Alfa 2

Hedging, Investment Efficiency, And The Role Of Information Environment

Author: THARINDRA RANASINGHE, SINGAPORE MANAGEMENT UNIVERSITY

Gerald Lobo, University of HoustonLin Yi, University of Houston

Co-authors:


House: Olümpia

Discussant: RACHNA PRAKASH

The Effect Of Media Characteristics On Analyst Forecast Properties: Cross-Country Evidence

Author: LINDA MYERS, UNIVERSITY OF ARKANSAS

Ying Cao, Chinese University of Hong KongSami Keskek, University of ArkansasAlbert Tsang, Chinese University of Hong Kong

Co-authors:


Discussant: A. RASHAD ABDEL-KHALIK


FRPSD04 Chair: MINE AKSU Room: Alfa 2

Reversing The Tide: Do Firms Manage Earnings To Reverse Prior Credit Rating Downgrades?

Author: WALID ALISSA, HEC PARIS

Samuel Bonsall, Ohio State UniversityKevin Koharki, Pennsylvania State University

Co-authors:


House: Olümpia

Discussant: Mari PAANANEN

The Value Of Soft Information In Credit Rating Reports

Author: VINCENT CHEN, NATIONAL UNIVERSITY OF SINGAPORE

Sumit Agarwal, National University of SingaporeWeina Zhang, National University of Singapore

Co-authors:


Discussant: ZVI SINGER

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FRPSD05 Chair: SERAINA ANAGNOSTOPOULOU Room: Alfa 2House: Olümpia

How Firms Manage Investors’ Attention: Evidence From Advance Notice Period Prior To Earnings Newshow Firms Manage Investors’ Attention: Evidence From Advance Notice Period Prior To Earnings News

Author: ROMAIN BOULLAND, IÉSEG SCHOOL OF MANAGEMENT

Olivier Dessaint, HEC ParisCo-authors:


Discussant: ANTONIO PARBONETTI

Short Sellers And Corporate Disclosure

Author: XIA CHEN, SINGAPORE MANAGEMENT UNIVERSITY

Qiang Cheng, Singapore Management UniversityTing Luo, Tsinghua UniversityHeng Yue, Peking University

Co-authors:


Discussant: BHARAT SARATH

SESSION: FR–PSD DAY AND TIME: FRIDAY 23 MAY • 14:30-16:00

FRPSD06 Chair: MARIA CORREIA Room: Alfa 1

Vivian Fang, University of MinnesotaGuojin Gong, Pennsylvania State University

House: Olümpia

Supply Chain Lending And Accounting Conservatism

Author: SHUQING LUO, NATIONAL UNIVERSITY OF SINGAPORE

Market Valuation Of Related Party Transactions: Cross-Country Evidence From East Asia

Author: KAMRAN AHMED, LA TROBE UNIVERSITY

Co-authors:


Discussant: Ulf BRUGGEMANN

Muhid Rahmat, La trobe University, Melbourne, Australia 3086Gerald Lobo, University of Houston, USAKamran Ahmed, La Trobe University

Co-authors:


Discussant: PHILIP SHANE

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Collected Papers • PS Sessions • FINANCIAL REPORTING

SESSION: FR–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

FRPS01 Chair: DAVID SMITH Room: 403

Financial Reporting Quality And The Reaction To Earnings Announcements

Author: FLORIAN EUGSTER, STOCKHOLM SCHOOL OF ECONOMICS

Alexander F. Wagner, University of ZurichCo-authors:


House: EBS

Accounting Quality, Information Risk And Implied Volatility Around Earnings Announcements

Author: SERAINA ANAGNOSTOPOULOU, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS

Andrianos Tsekrekos, Athens University of Economics and BusinessCo-authors:


Ethical Policies, Cultural Values And Earnings Quality: An International Approach

Author: GIORGIO GOTTI, THE UNIVERSITY OF TEXAS AT EL PASO

Chen Chu, University of Texas at El PasoTony Kang, Oklahoma State UniversityStacy Mastrolia, Bucknell University

Co-authors:



FRPS02 Chair: LEONIDAS DOUKAKIS Room: 306

Does The 20-F Reconciliation Enhance Investors’ Ability To Compare Cross-Listed And U.S. Firms?

Author: SHAMIN MASHRUWALA, ALBERTA UNIVERSITY

Donal Byard, Baruch College-CUNYJangwon Suh, University of Massachusetts - Dartmouth

Co-authors:


House: EBS

Measuring Treatment Effects: An Examination Of Matching In Studies Of Earnings Management.

Author: JOHN BARRIOS, UNIVERSITY OF MIAMI


Government Preferences, Sec’s Enforcement Actions And Firms’ Accounting Violations

Author: JONAS HEESE, MAASTRICHT UNIVERSITY


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FRPS03 Chair: ALDONA KAMELA-SOWIŃSKA Room: 204A

Youchao Tan, Dongbei University of Finance and EconomicsTamer Elshandidy, The University of Bristol

House: EBS

Disclosure Environment And Earnings Announcement Premia:

Author: YING ZHENG, SUN YAT-SEN UNIVERSITY

Co-authors:


Risk Disclosures, International Orientation, And Share Price Informativeness: Evidence From China

Author: CHENG ZENG, UNIVERSITY OF BRISTOL

Siu Kai Choy, Shanghai University of Finance and Economics

Co-authors:

MB = Market Based


FRPS04 Chair: MASATSUGU SANADA Room: Gamma

Financial Market Communication Between Identity-Building And Panopticon – How The German Market Place Is Shaped By Foucauldian Power-Knowledge Relationships

Author: BORIS D. PLÜSCHKE, BAYREUTH UNIVERSITY


House: Olümpia

Distributed Cognition And Collective Commitment For Fair Valuation Of Financial Instruments

Author: NORIAKI OKAMOTO, RYUTSU KEIZAI UNIVERSITY

Markus Grottke, University of Passau, Chair of TaxationCo-authors:


Differential Reporting In South Africa: A Critical Analysis Of The Due Process

Author: LESLEY JUNE STAINBANK, UNIVERSITY OF KWAZULU-NATAL


Recognition Versus Disclosure Of Fair Values

Author: MAXIMILIAN A. MÜLLER, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT

Co-authors:


Edward J. Riedl, Boston UniversityThorsten Sellhorn, WHU - Otto Beisheim School of Management

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FRPS05 Chair: ROLAND KOENIGSGRUBER Room: 403

A Theory Of Prominent Disclosure

Author: JACK STECHER, CARNEGIE MELLON UNIVERSITY

Mark Penno, University of IowaCo-authors:


House: EBS

On The Value Of Value Relevant Accounting Amounts: A Contracting Perspective

Author: BARBARA SCHOENDUBE-PIRCHEGGER, OTTO VON GUERICKE UNIVERSITY OF MAGDEBURG

Jens Robert Schoendube, Leibniz University HannoverCo-authors:


Bentham’S Panopticon In A Voluntary Disclosure Model

Author: MICHAEL EBERT, UNIVERSITY OF MANNHEIM



FRPS06 Chair: STEFANIE KAISER Room: 306

A Cross-Country Study On The Relationship Between Financial Development And Earnings Management

Author:

Helen Lu, University of OtagoPaul Geertsema, University of Otago

Co-authors:


House: EBS

Earnings Management Around Ceo Turnovers

Author: DAVID LONT, UNIVERSITY OF OTAGO

Co-authors:


The Effect Of Private Control Benefits On Earnings Management

Author: SURJIT TINAIKAR, UNIVERSITY OF MASSACHUSETTS BOSTON


TOMOYASU YAMAGUCHITOHOKU GAKUIN UNIVERSITY

Fumihiko Kimura, Tohoku UniversityMasahiro Enomoto, Kobe University

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FRPS07 Chair: ENCARNA GUILLAMON SAORIN Room: 204A

Proprietary Costs Of Full Portfolio Disclosure For Uk Investment Trusts

Author: CASPAR DAVID PETER, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT


House: EBS

Why Do Firms Disclose Information Selectively? Evidence From Closed Conference Calls

Author: PATRICIA RUFFING, UNIVERSITY OF ZÜRICH

Michael Siering, Goethe University FrankfurtCo-authors:


The Firms’ Choice Of Financial Statement Comparability And Transparency

Author: JOCHEN PIERK, HUMBOLDT UNIVERSITY OF BERLIN


SESSION: FR–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

FRPS08 Chair: CARL BROUSSEAU Room: 403

Long Chen, George Mason UniversityAlbert Tsang, The Chinese University of Hong Kong

House: EBS

Mandatory Ifrs Adoption, Accounting Proximity, And International Cross-Listings

Author: JEFF NG, THE CHINESE UNIVERSITY OF HONG KONG

Co-authors:


Effect Of Mandatory Ifrs Adoption On Accounting-Based Prediction Models For Cds Spreads

Author: PEPA KRAFT, NEW YORK UNIVERSITY / LEONARD N. STERN SCHOOL OF BUSINESS


Wayne Landsman, UNCCo-authors:

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SESSION: FR–PS DAY AND TIME: THURSDAY 22 MAY • 09.00-10.30

FRPS09 Chair: MARCELA ZAROVA Room: 306

Hybridisation Of Financial Accounting: Accountants Participating In Encompassing Transitions

Author: ANNA-MAIJA LANTTO, UNIVERSITY OF OULU


House: EBS

Disclosure As Collective Work: Inside The Black Box Of Remuneration Reporting

Author: YASMINE CHAHED, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE


Transnational Accounting Policy-Making: Dynamics Of Negotiation And Consensus Between “space Cadets” And “dinosaurs”

Author: LISA KARASIEWICZ BAUDOT, ESSEC BUSINESS SCHOOL PARIS


Lisa Goh, London School of Economics and Political ScienceCo-authors:


FRPS10 Chair: MICHAEL GRÜNING Room: 204A

Agency-Based Demand For Conditional Conservatism In The Presence Of Credit Default Swaps

Author: FRANCISCO DIMAS PENA ROMERA, CARLOS III UNIVERSITY, MADRID

Juan Manuel Garcia Lara, Carlos III University, MadridEncarna Guillamón Saorín, Carlos III University, Madrid

Co-authors:


House: EBS

The Role Of Conservatism In The Timing Of Asset Impairments And The Liquidity Of Corporate Bonds: Evi-dence From The Recent Financial Crisis

Author: INDER KHURANA, UNIVERSITY OF MISSOURI-COLUMBIA

Josh GunnSarah Stein

Co-authors:


Loan Sales And Accounting Conservatism

Author: GERALD LOBO, UNIVERSITY OF HOUSTON


Saiying Deng, Southern Illinois UniversityYutao Li, University of LethbridgePei Shao, University of Lethbridge

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FRPS11 Chair: ETI EINHORN Room: 403

Discriminating Earnings Manipulators From Non-Manipulators: The Spanish Market Case

Author: ALINA BEATTRICE VLADU, BABES-BOLYAI UNIVERSITY


House: EBS

Accrual Reversal Effect And Conservatism

Author: JUMPEI NISHITANI, RITSUMEIKAN UNIVERSITY

Christoph Pelger, Department of Financial Accounting and Auditing, University of CologneCo-authors:


Mandatory Deferred Compensation And The Stewardship Perspective Of Financial Accounting

Author: ULRICH SCHÄFER, GOETTINGEN UNIVERSITY


Oriol Amat Salas, Pompeu Fabra UniversityDavid Alexander, Birmingham UniversityDan Dacian Cuzdriorean, Babes-Bolyai University

Co-authors:


FRPS12 Chair: PASCAL DUMONTIER Room: 306

Environmental Disclosure And The Cost Of Capital: Evidence From The Fukushima Nuclear Accident

Author: GIOVANNA MICHELON, UNIVERSITY OF EXETER

Linda Myers, University of ArkansasAlbert Tsang, Chinese University of Hong KongYong (george) Yang, Chinese University of Hong Kong

Co-authors:


House: EBS

Management Forecasts And The Cost Of Equity Capital: International Evidence

Author: YING CAO, THE CHINESE UNIVERSITY OF HONG KONG

Pietro Bonetti, University of PadovaCharles Cho, ESSEC Business SchoolYuki Tanaka, Hosei University

Co-authors:


Argyro Panaretou, Lancaster University Management SchoolKen Peasnell, Lancaster University Management School

Does “accounting Completeness” Influence Information Asymmetry For Firms That Recognize Changes In Own Credit Risk When Accounting For Their Liabilities? Evidence From The Banking Industry

Author: JOANA CARDOSO FONTES, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL EA = Empirical Archival

Co-authors:

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FRPS13 Chair: ZHAOYANG GU Room: 204A

Do Managers Consider Qualitative Characteristics Of Financial Information? Evidence From Ifrs Policy Changes

Author: CHRISTIAN STADLER, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL

Rucsandra Moldovan, ESSEC Business SchoolAndrei Filip, ESSEC Business School

Co-authors:


House: EBS

The Geography Of Disclosure: Evidence From Segment Reporting

Author: EDITH LEUNG, ERASMUS UNIVERSITY ROTTERDAM

Arnt Verriest, EDHEC Business SchoolCo-authors:


The Simultaneous Relation Between Segment Disclosure Quality And Quantity

Author: PAUL ANDRE, ESSEC BUSINESS SCHOOL PARIS


Christopher Nobes, Royal Holloway, University of London

Co-authors:


FRPS14 Chair: SIMONE SCAGNELLI Room: Gamma

Are Foreign Lendings To Us Firms Affected By Corporate Governance And Disclosure? A Natural Experiment

Author: MENG-LAN YUEH, NATIONAL CHENGCHI UNIVERSITY

Timothy Shields, Chapman University

Co-authors:

EX = Experimental

House: Olümpia

Improving Performance Understanding With Visual Presentations: An Experimental Study

Author: CLAIRE GILLET, MONTPELLIER II UNIVERSITY

Ann L-C Chan, Department of Accounting, National Chengchi UniversityYi-Ting Hsieh, Department of Finance, National Chengchi UniversityEdward Lee, Accounting and Finance Division, Manchester Business School

Co-authors:

EX = Experimental

Higher-Order Beliefs In Trading Markets: Experimental Evidence

Author: BAOHUA XIN, UNIVERSITY OF TORONTO

EX = Experimental

Isabelle Martinez, LGCOClaire Gillet-Monjarret, MRMRahma Chekkar, LGCO

Co-authors:

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FRPS15 Chair: MILLICENT CHANG Room: 403

Growth Effects Or Accounting Distortions: Evidence Of The Accruals Anomaly In The U.K.

Author: LEONIDAS DOUKAKIS, LAUSANNE UNIVERSITY / HEC LAUSANNE

Messod Daniel Beneish, Kelley School of Business, IndianaMarty Fridson, FridsonVision LLC

Co-authors:


House: EBS

R. J. Chambers On Securities And Obscurities: The British Debate On Inflation Accounting In The 1970s

Author: CHRISTOPHER NAPIER, LONDON UNIVERSITY / ROYAL HOLLOWAY

Georgios Papanastasopoulos, University of Piraeus

Co-authors:

HI = History

Defying Gravity: Costly Signaling To Mislead Or To Inform?

Author: VEDRAN CAPKUN, HEC PARIS EA = Empirical Archival

Martin Persson, College of Charleston

Co-authors:


FRPS16 Chair: FLORIAN EUGSTER Room: 306

How Do Attributes Of Earnings Components Relate To Earnings Quality?

Author: FRANK SCHIEMANN, HAMBURG UNIVERSITY

Cristina Gaio, ISEG- Technical University of LisbonCo-authors:


House: EBS

Accounting Conservatism In State And Non-State Controlled Firms And The Effect Of Split-Share Structure Reform In China

Author: WEI LU, MONASH UNIVERSITY

Xu-Dong Ji, La Trobe UniversityCo-authors:


The Role Of State Ownership On Earnings Quality: European Evidence

Author: INES PINTO, TECHNICAL UNIVERSITY OF LISBON EA = Empirical Archival

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FRPS17 Chair: QIUHONG ZHAO Room: 204A

Bank Accounting Conservatism, Risk Taking And Earnings Management

Author: KIRIDARAN KANAGARETNAM, YORK UNIVERSITY

Justin Jin, McMaster UniversityGerald Lobo, University of Houston

Co-authors:


House: EBS

Drivers Of Fiscal Outlays In The Public Recapitalization Of Banks

Author: GERMAN LOPEZ-ESPINOSA, UNIVERSITY OF NAVARRA

Annelies Renders, Maastricht UniversityPatrick Vorst, Maastricht University

Co-authors:


Banks’ Discretion In Value-At-Risk Disclosure

Author: LARS HAMERS, MAASTRICHT UNIVERSITY EA = Empirical Archival

Antonio Moreno, Universidad de NavarraAntonio Rubia, Universidad de AlicanteLaura Valderrama, IMFReyes Calderón, Universidad de Navarra

Co-authors:


FRPS18 Chair: URSKA KOSI Room: Gamma

Causes And Consequences Of Improvements In The Information Environment For Swedish Small And Mid-Sized Firms

Author: MARI PAANANEN, UNIVERSITY OF EXETER

Christiane Helduser, University of BambergDavid Shirkhani, University of Bamberg

Co-authors:


House: Olümpia

The Association Between Smes’ Need To Provide Internationally Comparable Accounting Information And The Voluntary Application Of Ifrs – Empirical Evidence From Germany

Author: BRIGITTE EIERLE, UNIVERSITY OF BAMBERG

Annelies Renders, Maastricht UniversityMarita Blomkvist, Halmstad University

Co-authors:

SU = Survey

Voluntary Disclosure Of Sales By Small Private Companies: The Role Of Ownership, Perceived Competition And The Accountant

Author: STEFANIE CEUSTERMANS, FREE UNIVERSITY OF BRUSSELS SU = Survey

Diane Breesch, Free University of BrusselsCo-authors:

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FRPS19 Chair: PENG-CHIA CHIU Room: 403

Accounting Quality Under “financial Fair Play”: The Case Of European Football Clubs

Author: STERGIOS LEVENTIS, INTERNATIONAL HELLENIC UNIVERSITY

Mary Mindak, DePaul UniversityJens Stephan, Eastern Michigan University

Co-authors:


House: EBS

Beating Threshold Targets: Finding A Penny Vs. Creating A Cookie Jar

Author: PRADYOT SEN, UNIVERSITY OF WASHINGTON BOTHELL

Sophie Marmousez, HEC MontrealLouis-Phlippe Sirois, HEC Montréal

Co-authors:


Do Social Links Between Auditors And Clients Matter? Evidence From Audit Fees And Earnings Management Metrics

Author: THOMAS JEANJEAN, ESSEC BUSINESS SCHOOL PARIS EA = Empirical Archival

Panadiotis Dimitropoulos, University of PeloponneseEmmanouil Dedoulis, Athens University of Economics and Business

Co-authors:


FRPS20 Chair: MUHAMMAD NURUL HOUQE Room: 306

Lobbying On The Accounting Standards Setting: The Case Of The Leasing Project

Author: ARACELI MORA, UNIVERSITY OF VALENCIA

Horacio MolinaCo-authors:


House: EBS

Corporate Participation In The Due Process Of International Accounting Standard Setting: An Analysis Of Antecedents

Author: RAF ORENS, K.U.LEUVEN

Jens Günther, Humboldt University of Berlin

Co-authors:


The Influence Of Standard Setters On The Properties Of International Financial Reporting Standards

Author: MARCUS WITZKY, HUMBOLDT UNIVERSITY OF BERLIN EA = Empirical Archival

Ann Jorissen, Department of Accountancy and Finance, University of Antwerp, BelgiumNadine Lybaert, Kizok, Hasselt University, BelgiumLeo Van Der Tas, Department of Accountancy, Tilburg University, the Netherlands

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FRPS21 Chair: MARTIN HOOGENDOORN Room: 204A

Externalities Of Financial Reporting Regulation: Evidence From Investment Efficiency Of Voluntary Adopters Of Ifrs Before And After Mandatory Adoption Requirements

Author: RU GAO, THE UNIVERSITY OF NEW SOUTH WALES


House: EBS

Principles Versus Rules, Enforcement, And Comparability Of Disclosures

Author: KAI DAENZER, UNIVERSITY OF MANNHEIM

Baljit Sidhu, The University of New South WalesCo-authors:


Arrangement Of Financial Position And Value Relevance

Author: JUNG JAE GYONG, TONGMYONG UNIVERSITY EA = Empirical Archival

Shawn Hyuk, Keimyung UniversityJae-Gyung Jung, Tongmyong UniversitySung-Chool Jung, Sungkyunkwan UniversityTae-Young Paik, Sungkyunkwan University

Co-authors:

SESSION: FR–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

FRPS22 Chair: JONG-SEO CHOI Room: 403

Using Real Activities To Avoid Goodwill Impairment Losses: Evidence And Effect On Future Performance

Author: ANDREI FILIP, ESSEC BUSINESS SCHOOL PARIS

Kati Pajunen, Finnish Financial Supervisory AuthorityHannu Ojala, Aalto University

Co-authors:


House: EBS

Financial Analysts’ Perceptions Of Goodwill Accounting Under Ifrs

Author: JANI SAASTAMOINEN, UNIVERSITY OF EASTERN FINLAND

Thomas Jeanjean, ESSEC Business SchoolLuc Paugam, ESSEC Business School

Co-authors:

SU = Survey

Acquisition Date Goodwill: Determinants And Market Reaction

Author: ANNA LOYEUNG, UNIVERSITY OF TECHNOLOGY SYDNEY EA = Empirical Archival

Martin Bugeja, University of Technology, SydneyCo-authors:

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FRPS23 Chair: BEGOÑA GINER Room: 204A

Does The Stock Price Always Drift Toward Fundamental Value

Author: PENG-CHIA CHIU, THE CHINESE UNIVERSITY OF HONG KONG

Grace Pownall, Emory UniversityRachna Prakash, University of Mississippi

Co-authors:


House: EBS

Conservatism Management, Underpricing, And The Performance Of Seasoned Equity Offerings

Author: SEUNG UK CHOI, KOREA UNIVERSITY

Alexander Nekrasov, University of California, Irvine

Co-authors:


Asymmetric Information Consolidation And Price Discovery: Inferring Bad News From Insider Sales

Author: RACHNA PRAKASH, UNIVERSITY OF CYPRUS EA = Empirical Archival

Gil S. Bae, School of Business Korea University

Co-authors:


FRPS24 Chair: PAMELA KENT Room: Gamma

The Monitoring Effect Of More Frequent Disclosure

Author: BENEDIKT DOWNAR, RUHR UNIVERSITY BOCHUM

Jürgen Ernstberger, Ruhr-University BochumBenedikt Link, Ruhr-University Bochum

Co-authors:


House: Olümpia

Financial Reporting Frequency And Investment Efficiency: Empirical Evidence From Europe

Author: FLORIAN KLASSMANN, UNIVERSITY OF MUENSTER

Peter Kajüter, Muenster UniversityMartin Nienhaus, Muenster University

Co-authors:


Inconsistent Disclosure Across Corporate Documents

Author: RUCSANDRA MOLDOVAN, ESSEC BUSINESS SCHOOL PARIS EA = Empirical Archival

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FRPS25 Chair: MINYUE DONG Room: 403

Real Earnings Management Reversal And Long-Term Operating Performance

Author: PATRICK VORST, MAASTRICHT UNIVERSITY


House: EBS

Measuring Real Activity Management

Author: TZACHI ZACH, THE OHIO STATE UNIVERSITY

Daniel Cohen, University of Texas at DallasShailendra Pandit, University of Illinois at ChicagoCharles Wasley, University of Rochester

Co-authors:


Capital Management Without Earnings Management: Disentangling The Managerial Reporting Incentives

Author: JAN RIEPE, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY EA = Empirical Archival


FRPS26 Chair: FRANK SCHIEMANN Room: 204A

What Lies Behind Non Compliance With Operating Leases Disclosure?

Author: NEUS ORGAZ-GUERRERO, UNIVERSITAT DE OBERTA DE CATTALUNYA

Vittorio Dell’Atti, University of BariGrazia Dicuonzo, University of Bari

Co-authors:


House: EBS

The Relation Between Accounting Information In Debt Covenants And Operating Leases

Author: JOYCE VAN DER LAAN SMITH, RICHMOND UNIVERSITY / ROBINS SCHOOL OF BUSINESS

Daniel Gyung Paik, University of RichmondByunghwan Lee, California State Polytechnic University, PomonaSung Wook Yoon, California State University, Northridge

Co-authors:


Operating Leases: Creative Accounting Or Economic Substance? Evidence From Italian Listed Companies

Author: MARCO PAPA, UNIVERSITY OF BARI EA = Empirical Archival

Núria Arimany, Universitat de VicM.Àngels Fitó, Universitat Oberta de CatalunyaSoledad Moya, EADA Business SchoolNeus Orgaz-Guerrero, Universitat Oberta de Catalunya

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FRPS27 Chair: ANYA KLEYMENOVA Room: Gamma

Comprehensive Income: Entity Theory Or Entity Concept? A Diplomatic Compromise In Financial Reporting

Author: MARCO A. MARINONI, CATHOLIC UNIVERSITY OF THE SACRED HEART

Barbara Merino, University Of North Texas, USAAndrea Cilloni, University Of Parma, ITALY

Co-authors:

HI = History

House: Olümpia

Causes And Consequences Of A Stable Dividend Policy. The Bright Side Of Extraordinary Profits Or Losses

Author: TETSUYUKI KAGAYA, HITOTSUBASHI UNIVERSITY EA = Empirical Archival

The Effects Of Corporate Versus Owners’ Tax Minimization On Earnings Management When Incentives Compete: Evidence From Private Finnish Firms

Author: JUSSI KARJALAINEN, UNIVERSITY OF EASTERN FINLAND EA = Empirical Archival


FRPS28 Chair: ELISABETTA MAFROLLA Room: 403

Miles Gietzmann, Cass Business SchoolIvana Raonic, Cass Business School

House: EBS

Vulture Funds And Fresh Start Accounting Of Firms Emerging From Chapter 11 Bankruptcy

Author: HELENA ISIDRO, LISBON UNIVERSITY INSTITUTE (ISCTE)

Co-authors:


Market Reactions To The Potential Adoption Of Fair Value Accounting For Real Estate In The United States

Author: CHRISTIAN STIER, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT

Co-authors:


Maximilian A. Müller, WHU – Otto Beisheim School of ManagementThorsten Sellhorn, WHU – Otto Beisheim School of Management

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FRPS29 Chair: ALAN DUBOISÉE DE RICQUEBOURG Room: 204A

Accounting For R&d Expenditure And The Benefits Of Scale

Author: SUE WRIGHT, MACQUARIE UNIVERSITY

Anne-Maree ThomasHai Wu, Australian National University

Co-authors:


House: EBS

Do Accounting Rules Affect R&d Investment?

Author: THORSTEN SELLHORN, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY

Pierre Astolfi, University Paris Est CréteilLuc Paugam, ESSEC Business School

Co-authors:


Should Additional Disclosure Be Mandated For Intangible Assets? Insights From Purchase Price Allocations

Author: ANNE JENY-CAZAVAN, ESSEC BUSINESS SCHOOL PARIS EA = Empirical Archival

Maximilian A. Mueller, WHU

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SESSION: FR–RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

FRRF01 Chair: YOSHIE SAITO Room: Zeta

The Impact Of Basel Ii On The Use Of Loan Loss Provisions For Income Smoothing And On Their Informativeness

Author: VLAD ANDREI PORUMB, CERGY-PONTOISE UNIVERSITY

Ming-Cheng Wu, Department of Finance, National Changhua University of EducationYi-Ting Huang, Taiwan Academy of Banking and Finance

Co-authors:


House: Olümpia

The Use Of Stock Market Performance Graphs During The Global Financial Crisis. Evidence From The European Listed Banks’ Annual Reports

Author: ANDREA MELIS, UNIVERSITY OF CAGLIARI EA = Empirical Archival

Repriceable Employee Stock Options Valuations: Delayed Vesting, Firm’s Credit Risk, Employee Forfeiture, And Exercising Blocks

Author: I-CHENG LIN, NATIONAL CHANGHUA UNIVERSITY OF EDUCATION AM = Analytical / Modelling

Yoonsung Koh, Hankuk University of Foreign StudiesCo-authors:

Collected Papers • RF Sessions • FINANCIAL REPORTING

Corporate Ownership Structure And Managerial Behavior To Beat Market Expectations In Korea

Author: HYEWON PAIK, CHUNGNAM NATIONAL UNIVERSITY

Michael Jones, University of BristolSilvia Gaia, University of CagliariSimone Aresu, University of Cagliari

Co-authors:


How To Evaluate The Share Price Performance During Ceo Tenure: The Case Of Josef Ackermann’s Stewardship At Deutsche Bank

Author: STEPHAN H. SPÄTHE, FRANKFURT UNIVERSITY CF = Case / Field Study

Malika Hamadi, University of SassariAndréas Heinen, Théma - Université de Cergy-PontoiseStefan Linder, ESSEC Business School

Co-authors:

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FRRF02 Chair: HEIBATOLLAH SAMI Room: Epsilon

Economic Consequences Of Ifrs Adoption

Author: HENRY JARVA, UNIVERSITY OF OULU

Charles Basil, James Madison UniversityLuis Betancourt, James Madison University

Co-authors:


House: Olümpia

Decision Usefulness Of Joint Venture Reporting Methods Under Ifrs: Evidence From European Blue Chips

Author: AJAY ADHIKARI, AMERICAN UNIVERSITY

Torben Teuteberg, Leipzig Graduate School of ManagementMarcus Salewski, Leipzig Graduate School of Management

Co-authors:


Economic Consequences Of Key Performance Indicators Disclosure Quality

Author: FRANCESCO MAZZI, UNIVERSITY OF FLORENCE MB = Market Based

Hany Elzahar, University of StirlingKhaled Hussainey, University of PlymouthIoannis Tsalavoutas, University of Stirling

Co-authors:

Short-Term And Long-Term Effects Of Ifrs Adoption On Disclosure Quality And Earnings Management

Author: HENNING ZUELCH, LEIPZIG GRADUATE SCHOOL OF MANAGEMENT

Petri Sahlström, University of Oulu

Co-authors:


Disclosure Versus Materiality: Compliance With The First-Time Ifrs Adoption Disclosure Requirements (ifrs 1) Versus Impacts On Brazilian Firms’ Results

Author: EDILENE SANTANA SANTOS, FUNDAÇÃO GETULIO VARGAS EA = Empirical Archival

Vera M. R. Ponte, Universidade Federal do CearáPatricia Vasconcelos MapurungaMaisa De Souza Ribeiro, Universidade de São Paulo

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FRRF03 Chair: BRIGITTE EIERLE Room: Zeta

Evaluating The Effect Of Expensing “the Sheer Greed” Of Share Based Payments And Its Trend - Some Evidence From The Eu And Us Banking Sectors.

Author: ALAA ALHAJ ISMAIL, UNIVERSITY OF ESSEX

Noriyuki Tsunogaya, Nagoya UniversityParmod Chand, Macquarie University

Co-authors:

EX = Experimental

House: Olümpia

Accounting Standards And Their Impact On Hedging Decisions: The Case Of French Corporate Treasurers.

Author: BERNARD GUMB, ESC - GRENOBLE BUSINESS SCHOOL

Wolfgang Schultze, University of AugsburgCo-authors:

SU = Survey

Perceptions Of Professional Accountants On Lease Accounting Standards: Evidence From Japan

Author: SATOSHI SUGAHARA, HIROSHIMA SHUDO UNIVERSITY EX = Experimental

John Stitle, University of EseexCo-authors:

Conservatism And Endogenous Preferences: An Experimental Approach

Author: CHRISTINA MANTHEI, UNIVERSITY OF AUGSBURG

Philippe Dupuy, GEMCo-authors:

EX = Experimental

Comparative Study Of The Legal Bases Of Accounting Standard Setting:the Case Of The Accounting Standards Board Of Japan

Author: MASATSUGU SANADA, SHUJITSU UNIVERSITY HI = History

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FRRF04 Chair: KIRK PHILIPICH Room: Epsilon

The Effects Of Ifrs Adoption On Cross-Country Variation In Book-Tax Conformity

Author: ERLEND KVAAL, BI NORWEGIAN BUSINESS SCHOOL

Tony Kang, Oklahoma State UniversityCheol Lee, Wayne State University

Co-authors:


House: Olümpia

Ifrs Accounting Systems’ Classification: A New Emerging Cluster

Author: ISABEL LOURENCO, LISBON UNIVERSITY INSTITUTE (ISCTE)

Bin Ke, Nanyang Technological UniversityDanqing Young, The Chinese University of Hong Kong

Co-authors:


Mandatory Ifrs Adoption And Accounting Conservatism

Author: ZILI ZHUANG, THE CHINESE UNIVERSITY OF HONG KONG EA = Empirical Archival

Xanthi GkougkousiGerard Mertens, Open Unviversity

Co-authors:

Does The Mandatory Adoption Of Ifrs Improve The Mapping Of Accruals To Cash Flows?: The Case Of Accounting Estimates

Author: SOHYUNG KIM, BROCK UNIVERSITY

Christopher Nobes, Royal Holloway, London

Co-authors:


Capital Market Effects Of Mandatory Ifrs Adoption On Banks

Author: KHURRAM SHAHZAD, VU UNIVERSITY AMSTERDAM EA = Empirical Archival

Rudah Giasson Luccas, University of Sao PauloRaquel Sarquis, University of Sao PauloFlávia Zóboli Dalmácio, University of Sao Paulo

Co-authors:

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SESSION: FR–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

FRRF05 Chair: SURJIT TINAIKAR Room: Zeta

Earnings Management To Avoid Additional Disclosures: Evidence From Germany

Author: JOERG R. WERNER, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT

Cheng-Hung Chen, PricewaterhouseCoopers Taiwan

Co-authors:


House: Olümpia

The Impacts Of 2003 China Special Treatment Revolution On The Relationship Between Real And Accrual-Based Earnings Management

Author: YUSHUN HUNG, FU JEN CATHOLIC UNIVERSITY

Hanno Dachwitz, Frankfurt School of Finance & Management

Co-authors:


The Relationship Between Earnings Management And Corporate Social Responsibility: The Effect Of Csr Disclosure

Author: LUZ PARRONDO, POMPEU FABRA UNIVERSITY EA = Empirical Archival

Javier Gomez-Biscarri, Universitat Pompeu Fabra and Barcelona Graduate School of EconomicsCo-authors:

Goodwill Impairment, Earnings Management And The Gfc: European Evidence

Author: RALUCA VALERIA RATIU, BABES-BOLYAI UNIVERSITY

Robert Faff, University of QueenslandCo-authors:


Influencing Factors On Earnings Management - Empirical Evidence From Listed German And Austrian Companies

Author: THOMAS DILGER, INNSBRUCK UNIVERSITY EA = Empirical Archival

Sabine Graschitz, Innsbruck UniversityCo-authors:

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FRRF06 Chair: BAOHUA XIN Room: Epsilon

The Information Content Of Interim Management Statements

Author: MARTIN WALKER, THE UNIVERSITY OF MANCHESTER

Lurion De Mello, Macquarie UniversityChiing Yeow, Macquarie University

Co-authors:

MB = Market Based

House: Olümpia

Perception And Learning Of True And Fair View And Fair Value For Non-Professional Users’

Author: ANNE MARIE GARVEY, UNIVERSITY OF ALCALÁ

José Antonio Gonzalo Angulo, Universidad de Alcalá, SpainLaura Parte-Esteban, Universidad Nacional de Educación a Distancia (UNED), Spain

Co-authors:

SU = Survey

An Integrated Analysis Of Firms’ Political And Financial Reporting Strategy

Author: ROLAND KOENIGSGRUBER, VU - UNIVERSITY OF AMSTERDAM, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION AM = Analytical / Modelling

Sheehan Rahman, Manchester Business SchoolCo-authors:

The Impact Of Information Presentation Order On The Judgments Of Non-Professional Investors

Author: ANDREAS HELLMANN, MACQUARIE UNIVERSITY EX = Experimental

Readability Of Letter To The Shareholder In French Listed Companies

Author: ELODIE BEHNAM, IAE NICE AM = Analytical / Modelling

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FRRF07 Chair: SIMONE TERZANI Room: Zeta

Economic Impact And Statistical Significance: Interpreting Linear Predictors In Accounting

Author: STUART J. MCLEAY, THE UNIVERSITY OF SYDNEY

MB = Market Based

House: Olümpia

Here We Go Again…and Again…a Philosophical Reflection On The Nature Of The Conceptual Framework

Author: IAN DENNIS, OXFORD BROOKES UNIVERSITY

Elisabetta Barone, Henley Business SchoolCo-authors:


Accounting Practices Of The Brazilian Trading Company: The Case Of The Boris & Frères Ltd. Co., 1882–1896

Author: AMAURY JOSE REZENDE, UNIVERSITY OF SAO PAULO HI = History

Adolfo Henrique Coutinho E Silva, Rio de Janeiro State UniversityFlávia Zóboli Dalmácio, São Paulo UniversityJosé Paulo Cosenza, Fluminense Federal University

Co-authors:

How The U. S. A. Led The Vexing Growth In Financial Derivatives: The Relative Importance Of Accounting Methods And Public Policy

Author: A. RASHAD ABDEL-KHALIK, UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN IC = Interdisciplinary / Critical

Unconditional Conservatism And The Asymmetric Properties Of Loss Recognition In Private Firms

Author: ALJOSA VALENTINCIC, UNIVERSITY OF LJUBLJANA EA = Empirical Archival

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FRRF08 Chair: JENS MUELLER Room: Epsilon

Financial Reporting Quality Across Listed, Medium-Sized, And Small Companies In The Uk: A Preliminary Look

Author: SIMING LIU, BRUNEL UNIVERSITY

Arjan Brouwer, University of AmsterdamArshia Faramarzi, University of Amsterdam

Co-authors:


House: Olümpia

A Linguistic Approach To Analyze Financial Reporting Quality Of European Banks: An Exploratory Study

Author: NIEVES CARRERA, IE UNIVERSITY

Satu-Päivi Kantola, Turku School of Economics at the University of TurkuHannu Schadewitz, Turku School of Economics at the University of Turku

Co-authors:


The Development Of Financial Reporting Quality In Eastern European Union Countries In The Aftermath Of Communism

Author: FREDERICK LINDAHL, GEORGE WASHINGTON UNIVERSITY IC = Interdisciplinary / Critical

Insights About The Information Quality Provided In Annual Reports Of Publicly Listed Firms – A European Case

Author: STEFAN HAHNENKAMP, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS

Len Skerratt, Brunel University

Co-authors:


Performance Reporting In The New Conceptual Framework: Balance Sheet Approach Or A Balanced Approach ?

Author: MARTIN HOOGENDOORN, ERASMUS UNIVERSITY ROTTERDAM AM = Analytical / Modelling

Jie Mein Goh, IE Business SchoolRonny Hofmann, IE Business School

Co-authors:

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FRRF09 Chair: ROBERT ULLMANN Room: Zeta

Strategies Of Managerial Justification In Banks Narrative Communication

Author: GUNNAR RIMMEL, JÖNKÖPING UNIVERSITY/JÖNKÖPING INTERNATIONAL BUSINESS SCHOOL

Kristina Jonäll, University of GothenburgMichael John Jones, University of Bristol

Co-authors:


House: Olümpia

Delay In Filing The Financial Statements: An Empirical Analysis Among Small Firms

Author: TOM VAN CANEGHEM, K.U.LEUVEN

Mathieu Luypaert, Vlerick Business SchoolSteve Van Uytbergen, KU Leuven

Co-authors:


Accounting In Agriculture: Disclosure Practices Of Listed Firms

Author: RUTE GONÇALVES, UNIVERSITY OF PORTO EA = Empirical Archival

Patricia Lopes, University of PortoCo-authors:

Start-Up Firms And Reporting Delay: Evidence From Greek Firms

Author: VASILEIOS ZISIS, UNIVERSITY OF PIRAEUS EA = Empirical Archival

Expert Opinions On The Ifrs Note Disclosures: Defined Benefit Plan Case In Korea

Author: WAN SUK KO, HANKUK UNIVERSITY OF FOREIGN STUDIES SU = Survey

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FRRF10 Chair: CHRISTOPH SEXTROH Room: Epsilon

Relative Risk Relevance Of Fair Value Vs. Historical Cost Accounting Information

Author: ALI ABYANEH, GRENOBLE II UNIVERSITY / ESA / CERAG

Arjan Brouwer, University of AmsterdamHenk Langendijk, Nyenrode Business Universiteit and University of Amsterdam

Co-authors:


House: Olümpia

Reporting Location And The Value Relevance Of Accounting Information: The Case Of Other Comprehensive Income

Author: PHILIPP SCHABERL, UNIVERSITY OF DENVER

Eric Aversari Martins, University of Sao PauloLuis Nelson Guedes Carvalho, University of Sao Paulo

Co-authors:


The Politics Of Fair Value Reporting And The Governance Of The Standard-Setting Process - Critical Issues From A European Union Perspective

Author: VERA PALEA, UNIVERSITY OF TURIN IC = Interdisciplinary / Critical

Reliability In Fair Value Of Assets Without An Active Market

Author: MARIA JOSÉ MACHADO, UNIVERSITY OF SAO PAULO

Lisa M. Victoravich, University of Denver

Co-authors:


The Value Relevance Of Income Taxes Paid

Author: EWOUT NAARDING, NYENRODE UNIVERSITY EA = Empirical Archival

Pascal Dumontier, Grenoble II University / IAE Graduate Business School

Co-authors:

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FRRF11 Chair: RUCSANDRA MOLDOVAN Room: Zeta

How Earnings Management Incentives Affect Uncertainty Judgment On Revenue Recognition? An Experiment Investigation Under Ifrs

Author: MINYUE DONG, HEC LAUSANNE

Phil Shane, College of William and MaryDavid Smith, University of Nebraska, Lincoln

Co-authors:

EX = Experimental

House: Olümpia

Improving Investment Efficiency: The Case Of R&d Capitalization

Author: TAMI DINH THI, UNIVERSITY OF ST. GALLEN

Michael Hommel, Goethe-University FrankfurtCo-authors:


Capitalization Of R&d Costs And Implications For Earnings Management

Author: JULIA ZICKE, GOETHE UNIVERSITY EA = Empirical Archival

Baljit Sidhu, University of New South WalesCo-authors:

The Consequences Of Using Real And Accrual Earnings Management To Report Small Positive Analyst Forecast Error

Author: PAUL TANYI, UNIVERSITY OF NEBRASKA-LINCOLN EA = Empirical Archival

Earnings Management And Workforce Reduction Announcements: A Test Of The Political Cost Hypothesis

Author: MARIE-ANNE VERDIER, UNIVERSITY OF TOULOUSE I CAPITOLE EA = Empirical Archival

Jialu ShanCo-authors:


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SESSION: FR–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

FRRF12 Chair: CHRISTOPH PELGER Room: Zeta

The “successful” Convergence Ifrs/us-Gaap After The Adoption Of Ias 1 Revised: Comparative Evidence On The Performance Reporting Choices From Europe And The Usa

Author: FEDERICA DONI, UNIVERSITY OF MILANO-BICOCCA

Polina Kormiltseva, Graduate School of Management, St.Petersburg UniversityPolina Kormiltseva, St.Petersburg University. Graduate School of Management

Co-authors:


House: Olümpia

Contextual Factors Influencing International Convergence Of Accounting: The Case Of Indonesia

Author: SANY DWITA, MACQUARIE UNIVERSITY

Chris Patel, Macquarie UniversityRahat Munir, Macquarie University

Co-authors:


Discretion In Financial Reporting: Tied Hands Or Freedom Of Choice? Statistical And Case Study Evidence On The Adoption Of Ifrs And Uk Gaap

Author: YU-LIN HSU, UNIVERSITY OF STRATHCLYDE CF = Case / Field Study

Roberto Verona, University of PisaSilvia Rossetti, University of Pisa

Co-authors:

Value Relevance Of International Financial Reporting Standards (ifrs) Adoption: Case Of Russia

Author: TATIANA GARANINA, ST PETERSBURG STATE UNIVERSITY MB = Market Based

Did The German Accounting Law Modernization Act Increase The Comparability Of Accounting Practices Under Local Gaap And Ifrs? Evidence From Consolidated Accounts Of Private Firms

Author: CHRISTIAN GROSS, GRAZ KARL-FRANZENS UNIVERSITY EA = Empirical Archival

Gavin C. Reid, University of St Andrews, University of Strathclyde, UWS

Co-authors:


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FRRF13 Chair: DUSHYANTKUMAR MAHESHKUMAR VYAS Room: Beta

From Rocks To Riches. Reserve Accounting And Technologies Of Quantification

Author: KENNETH FOX, UNIVERSITY OF SASKATCHEWAN

Pascal Dumontier, Grenoble II University / IAE Graduate Business School

Co-authors:


House: Olümpia

Accounting Quality And Operational Risk

Author: ROBERT MATHIEU, WILFRID LAURIER UNIVERSITY

Stuart Cooper, Bristol University

Co-authors:


Investigating The Role Of Information Environment In Eu Capital Markets: The Case Of Ifrs And Mad

Author: FATIMA BAALBAKI SHIBLY, UNIVERSITÉ DE GRENOBLE ALPES EA = Empirical Archival

Tomohiro Suzuki, Asia University

Co-authors:

Impression Management In A Regulatory Environment: Water Leakage Reporting By Water Companies In England And Wales.

Author: RICHARD SLACK, DURHAM UNIVERSITY / BUSINESS SCHOOL EA = Empirical Archival

Management Forecasts As A Driving Force For Growth

Author: YUSUKE TAKASU, HITOTSUBASHI UNIVERSITY EA = Empirical Archival

Ling Chu, Wilfrid Laurier UniversityChima Mbagwu, Wilfrid Laurier UniversityPing Zhang, University of Toronto

Co-authors:

Lianne Lefsrud, Ross School of Business, University of MichiganDavid Cooper, University of Alberta School of BusinessYvette Taminiau, Faculty of Social Sciences, VU University

Co-authors:

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FRRF14 Room: Zeta

The Impact Of Quarterly Real Activities Management On Earnings Quality

Author: HAYLEY (LE) MA, THE UNIVERSITY OF SYDNEY

Demetris Christodoulou, the University of SydneyAndrey Vasnev, the University of Sydney

Co-authors:


House: Olümpia

The Effects Of Earnings Quality And Asymmetry Of Information On Corporate Investment

Author: JUANA ALEDO MARTINEZ, CARLOS III UNIVERSITY, MADRID

Juan Manuel García Lara, Carlos III University, MadridMaría Teresa González Pérez, Centro Universitario de Estudios Financieros

Co-authors:


A Property Rights Based Consolidation Approach

Author: HELFRIED LABRENZ, LEIPZIG UNIVERSITY AM = Analytical / Modelling

André Casajus, Graduate School of Management LeipzigCo-authors:

Reporting Of Intangible Assets: Views From Venture Capitalists

Author: RENZO CORDINA, UNIVERSITY OF STRATHCLYDE CF = Case / Field Study

Julia A Smith, University Of StrathclydeCo-authors:

Chair: PASCALE DELVAILLE

Mandatory Disclosure Of Ias 36: Empirical Findings From Italian Listed Companies

Author: FABIO RIZZATO, UNIVERSITY OF TURIN

Alain Devalle, University of TurinCo-authors:


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FRRF15 Room: Beta

Sec Rule 10b-5 Duty To Disclose And Managers’ Earnings Warning Decisions

Author: JIHUN BAE, TILBURG UNIVERSITY

Anna Piwonska, Jönköping International Business SchoolPetra Inwinkl, Jönköping International Business SchoolGunnar Rimmel, Jönköping International Business School

Co-authors:


House: Olümpia

Corporate Governance Disclosures Of Uk Banks In Self-Regulatory System

Author: ANNA PIWONSKA, JÖNKÖPING UNIVERSITY/JÖNKÖPING INTERNATIONAL BUSINESS SCHOOL

Chul W. Park, The University of Hong KongCo-authors:


Is The More Informative Accounting Method Preferred For The Consolidation Of Interests In Jces? An Exploration Of The Italian Context

Author: INGRID PULCINELLI, FEDERICO II UNIVERSITY OF NAPLES EA = Empirical Archival

John Howe, University of Missouri-Columbia

Co-authors:

Enhanced Disclosure Of Credit Derivatives, Information Asymmetry, And Credit Risk

Author: QIUHONG ZHAO, UNIVERSITY OF MISSOURI-COLUMBIA EA = Empirical Archival

“Some Fuzzy Math”- Disclosure Choices Of Us Banks Concerning Debt Value Adjustments

Author: SEBASTIAN KAUMANNS, GOETTINGEN UNIVERSITY EA = Empirical Archival

Alessandra Allini, University of Naples Federico IISimona Catuogno, University of Naples Federico IIAntonio D’Ambrosio, University of Naples Federico II

Co-authors:

Chair: ALINA BEATTRICE VLADU

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FRRF16 Room: Zeta

Does The Iasb Take Account Of External Influence? A Large-Scale Textual Analysis Of Negativity In Comment Letters.

Author: KARIN SHIELDS, LEEDS UNIVERSITY BUSINESS SCHOOL

Iain Clacher, Leeds University Business SchoolQi Zhang, Leeds University Business School

Co-authors:


House: Olümpia

Heterogeneity In The Application Of Ias 36 And The Influence Of The Local Legal Institutions: International Evidence

Author: NIKOLAOS KARAMPINIS, ATHENS UNIVERSITY OF ECONOMICS AND BUSINESS EA = Empirical Archival

Dimosthenis Hevas, Athens University of Economics and BusinessCo-authors:

Constituents’ Formal Participation In The Iasb’s Due Process: New Insights Into The Impact Of Country And Due Process Document Characteristics

Author: OLIVER KNOSPE, DRESDEN UNIVERSITY OF TECHNOLOGY EA = Empirical Archival

Qualitative Content Analysis Of Iasb Meeting Audio Playbacks: Evidence From The Amendment Of Ias 19 (2011)

Author: MALTE KLEIN, BAYREUTH UNIVERSITY CF = Case / Field Study

Michael Dobler, Dresden University of TechnologyCo-authors:

Rolf Uwe Fülbier, Bayreuth UniversityCo-authors:

Chair: PAOLO PIETRO BIANCONE

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Collected Papers




ACCOUNTINGAND GOVERNANCE

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SESSION: GV–PSD DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

GVPSD01 Chair: MARK ANDERSON Room: Omega

Insider Trading Against Mispricing Of Public Information

Author: THOMAS KEUSCH, ERASMUS UNIVERSITY ROTTERDAM

Holger Daske, University of MannheimChristoph Sextroh, University of Mannheim

Co-authors:


Collected Papers • PSD Sessions • ACCOUNTING AND GOVERNANCE

House: Olümpia

Discussant: Daniel Beneish

Strategic Tone Management: The Effect Of Insider Transactions On Manager-Specific Communication In Conference Calls

Author: JULIANE LOTZ, UNIVERSITY OF MANNHEIM


Discussant: Paul Andre

SESSION: GV–PSD DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

GVPSD02 Chair: JOHN BARRIOS Room: Omega

Market Reactions To The Regulation Of Executive Compensation

Author: STEPHANIE MUELLER-BLOCH, GOETTINGEN UNIVERSITY

Joerg-Markus Hitz, University of GoettingenCo-authors:

MB = Market Based

House: Olümpia

Discussant: Sabur Mollah

Dodd-Frank Mandated Ceo Pay Ratios And Financial Reporting Quality

Author: DAVID SMITH, UNIVERSITY OF NEBRASKA-LINCOLN

Xiaoyan Cheng, University of Nebraska-OmahaPaul Tanyi, University of Nebraska-Lincoln

Co-authors:


Discussant: Caren Schelleman

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Collected Papers • PSD Sessions • ACCOUNTING AND GOVERNANCE

SESSION: GV–PSD DAY AND TIME: FRIDAY 23 MAY • 11:00-12:30

GVPSD03 Chair: KEREN BAR-HAVA Room: Omega

Inside Debt Use In Ceo Compensation

Author: STEFANO CASCINO, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE

Stefano Cascino, London School of EconomicsOktay Urcan, London Business School

Co-authors:


House: Olümpia

Discussant: Mark Anderson

Corporate Governance And The Efficiency Of The Internal Capital Markets

Author: IREM TUNA, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL

David Veenman, Erasmus School of Economics

Co-authors:


Discussant: Christof Beuselinck

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Collected Papers • PS Sessions • ACCOUNTING AND GOVERNANCE

SESSION: GV–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

GVPS01 Chair: DANIELE MACCIOCCHI Room: 303D

Beyond Agency - Corporate Governance And Representation

Author: JARI MELGIN, AALTO UNIVERSITY SCHOOL OF ECONOMICS

Øyvind Bøhren, BI Norwegian Business School, Fin. Econ.Bogdan Stacescu, BI Norwegian Business School, Fin. Econ.

Co-authors:


House: EBS

Board Structure, Risk Taking And Financial Fragility: Islamic Vs. Conventional Banks

Author: SABUR MOLLAH, STOCKHOLM UNIVERSITY


Tax Effects And Agency Effects Of Dividend Policy: Holding Companies As A Separating Device

Author: JANIS BERZINS, BI NORWEGIAN BUSINESS SCHOOL

Michael Skully, Melbourne, AustraliaCo-authors:


SESSION: GV–PS DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

GVPS02 Chair: ANDREA MELIS Room: 303D

The Dark Side Of Public Oversight - Evidence From External Enforcement Investigations

Author: MICHAEL STICH, UNIVERSITY OF ERLANGEN NUREMBERG

Stefano Gatti, Università BocconiAnnalisa Prencipe, Università Bocconi

Co-authors:


House: EBS

The Role Of Judicial Efficiency On The Use Of Earnouts In M&a Transactions: International Evidence

Author: LUCA VIARENGO, BOCCONI UNIVERSITY

Benedikt Downar, Ruhr-University BochumJuergen Ernstberger, Ruhr-University Bochum

Co-authors:


Multinational Corporations And Foreign Cash Holdings: Balancing Strategic And Monitoring Objectives

Author: CHRISTOF BEUSELINCK, IÉSEG SCHOOL OF MANAGEMENT

Yan Du, IESEG School of ManagementCo-authors:


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SESSION: GV–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

GVPS03 Chair: LILIANE CRISTINA SEGURA Room: 303D

Corporate Governance And Corporate Social Performance

Author: MIRCEA EPURE, POMPEU FABRA UNIVERSITY

Mark Anderson, University of CalgaryHussein Warsame, University of Calgary

Co-authors:


House: EBS

Corporate Social Responsibility, Earnings Management, And Firm Performance: Evidence From Panel Var Estimation

Author: SOONCHUL HYUN, UNIVERSITY OF CALGARY

Kurt Desender, Universidad Carlos III

Co-authors:



GVPS04 Chair: DANQING YOUNG Room: 400D

Board Characteristics And Short-Term Performance: Evidence From The British Small Ipos

Author: HWA-HSIEN HSU, UNIVERSITY OF BRADFORD

Randolph Beatty, University of Southern CaliforniaHai Lu, University of Toronto

Co-authors:


House: EBS

Political Money Contributions Of Us Ipos

Author: DIMITRIOS GOUNOPOULOS, UNIVERSITY OF SUSSEX

Yu-Hsuan Wu, University of Hull

Co-authors:


The Market For “lemons”: A Study Of Quality Uncertainty And The Market Mechanism For Chinese Firms Listed In The Us

Author: WEI LUO, PEKING UNIVERSITY

Konstadinos Kallias, University of Sussex

Co-authors:


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GVPS05 Chair: MARK MULCAHY Room: 303D

Family Involvement And Firm Performance In Private Family Firms

Author: JOHN CHRISTIAN LANGLI, BI NORWEGIAN BUSINESS SCHOOL

Dhananjay Nanda, University of Miami

Co-authors:


House: EBS

Executive Turnover And Familial Relations: Family Controlled Firms And Family Ceos In Italy.

Author: DANIELE MACCIOCCHI, LUISS UNIVERSITY

Limei Che, BI Norwegian Business School

Co-authors:


Family Influence On Earnings Smoothing: Ownership, Supervision, Management

Author: STEFANIE KAISER, UNIVERSITY OF GIESSEN

Martin Glaum, University of GiessenCo-authors:



GVPS06 Chair: DIMITRIOS GOUNOPOULOS Room: 400D

Tracking Stocks: A Two-Stage Equity Separation Process

Author: STEPHANI MASON, RUTGERS UNIVERSITY

Ying Gan, WHU - Otto Beisheim School of ManagementBurcin Yurtoglu, WHU - Otto Beisheim School of Management

Co-authors:


House: EBS

Firm-Level Heterogeneity Of Clawback Provisions

Author: MICHAEL ERKENS, HEC PARIS

Rong-Ruey Duh, National Taiwan UniversityYiling Chen, National Taiwan University

Co-authors:


Compensation Consultants And The Choice Of Peer Groups

Author: AUDREY WEN-HSIN HSU, NATIONAL TAIWAN UNIVERSITY

Meera Behera, Rutgers University

Co-authors:


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GVPS07 Chair: FREDERICK LINDAHL Room: 303D

Ceo Pay For Performance Sensitivity And Familial Relations

Author: MIRELLA CIABURRI, LUISS UNIVERSITY

Andreas Charitou, University of CyprusAndreas Soteriou, University of Cyprus

Co-authors:


House: EBS

Is Quality Management Strategy Reflected On Executive Compensation? Evidence From Quality Award Winners

Author: IFIGENIA GEORGIOU, ASTON UNIVERSITY / ASTON BUSINESS SCHOOL

Martin Bugeja, University of Technology, SydneyStephanie Fohn, University of Technology, Sydney

Co-authors:


Determinants Of The Levels And Changes In Non-Executive Director Compensation

Author: ZOLTAN MATOLCSY, UNIVERSITY OF TECHNOLOGY SYDNEY

Daniele Macciocchi, Luiss

Co-authors:



GVPS08 Chair: SILVIA GAIA Room: 400D

Executive Stock Options And Corporate Acquisition Decisions

Author: PATRICK MCCOLGAN, UNIVERSITY OF STRATHCLYDE

Robert M. Gillenkirch, University of OsnabrückOlaf Korn, Goettingen University

Co-authors:


House: EBS

After The Stock Options Boom: What Explains The Changes In Equity-Based Pay?

Author: ALEXANDER MERZ, GOETTINGEN UNIVERSITY

David Hillier, University of StrathclydeAthanasios Tsekeris, University of StrathclydeAksel S Presthus, Newedge Group

Co-authors:


Unreported Insider Trades: Indicators Of Future Earnings And Forecast Error

Author: MILLICENT CHANG, THE UNIVERSITY OF WESTERN AUSTRALIA


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GVPS09 Chair: CHIMA MBAGWU Room: 303D

Do Corporate Governance Analysts Matter? Evidence From A Quasi-Natural Experiment

Author: NICO LEHMANN, GOETTINGEN UNIVERSITY

Yan Wang, McGill UniversityJing Zhang, McGill University

Co-authors:


House: EBS

Can Short Sellers Detect The Risk Of Corporate Governance Failure?

Author: ZVI SINGER, MCGILL UNIVERSITY


Do Institutional Investors Enhance Stock Market Efficiency By Using Sell-Side Analysts’ Information?

Author: IL JOO KANG, KOREA UNIVERSITY

Yong Keun Yoo, Korea UniversityCo-authors:


SESSION: GV–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

GVPS10 Chair: JUNJIE WU Room: 400D

Accounting Conservatism And Board Efficiency

Author: YANMIN GAO, CITY UNIVERSITY OF HONG KONG

Pietro Bonetti, University of PadovaElisabetta Ipino, Concordia University

Co-authors:


House: EBS

Debt Contracting And Information Shock: The Effect Of Bankers On Accounting Conservatism

Author: ANTONIO PARBONETTI, UNIVERSITY OF PADUA

Alfred Wagenhofer, University of Graz

Co-authors:


Discretionary Goodwill Impairment Losses In Europe

Author: SEBASTIAN KOCH, GOETHE UNIVERSITY

Marius Gros, Goethe UniversityCo-authors:


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GVPS11 Chair: CARIEN VAN MOURIK Room: 400D

Transparency – From Enlightenment To Neoliberalism Or When A Norm Of Liberation Becomes A Tool Of Governing

Author: AFSHIN MEHRPOUYA, HEC SCHOOL OF MANAGEMENT

Mike Jones, University of BristolJill Solomon, University of reading

Co-authors:

HI = History

House: EBS

The Battle Of A Weak Institution: Conflicting Logics And Organisational Resistance In A Fragmented Field

Author: CHINYERE UCHE, UNIVERSITY OF BRISTOL

Marie-Laure Djelic, ESSEC Business School

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GVPS12 Chair: YING ZHENG Room: 400D

The Role Of Independence And Financial Expertise Of Directors In The Disclosure Practices

Author: CRISTINA ABAD, UNIVERSITY OF SEVILLE

Liesbeth Bruynseels, KU LeuvenAnn Gaeremynck, KU Leuven

Co-authors:


House: EBS

Corporate Governance And Voluntary Disclosure Of Related-Party Transactions In China

Author: YUAN GEORGE SHAN, THE UNIVERSITY OF ADELAIDE


Beyond Diversity: A Tale Of Faultlines And Frictions In The Board Of Directors

Author: MATHIJS VAN PETEGHEM, K.U.LEUVEN

Francisco Bravo Urquiza, Universidad de Sevilla

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Collected Papers • RF Sessions • ACCOUNTING AND GOVERNANCE

SESSION: GV–RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

GVRF01 Chair: SANDRA DAGA Room: 302

Analyses Of Corporate Scandals And Fraud In Europe: Environmental, Market And Corporate Characteristics

Author: BAHRAM SOLTANI, UNIVERSITY OF PARIS 1 PANTHEON-SORBONNE

Montserrat Manzaneque Lizano, Universidad De Castilla-La ManchaElena Merino Madrid, Universidad De Castilla-La Mancha

Co-authors:


House: EBS

A Model For Preventing Corruption World-Wide

Author: DOMINIC PELTIER-RIVEST, CONCORDIA UNIVERSITY

Hsihui Chang, Drexel UniversityWenching Chang, National Changhua University of Education

Co-authors:


Impact Of Ownership And Control Rights Divergence On Distressed Firms: Evidence From Business Group Firms

Author: HELEN CHOY, DREXEL UNIVERSITY


Ownership, Corporate Governance And Financial Distress Likelihood. Evidence From Spanish Listed Companies

Author: ALBA MARIA PRIEGO DE LA CRUZ, UNIVERSITY OF CASTILLA LA MANCHA


Influence Of Ownership Structure On The Motivation For Accounting Fraud

Author: TOBIAS OSWALD, UNIVERSITY OF AUGSBURG

Wolfgang Schultze, Augsburg UniversityCo-authors:


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GVRF02 Chair: GIOVANNI FIORI Room: 400B

Cross-Border M&as And Firm Value: A Comparison Of China- And Us-Japan M&as

Author: FUMIKO TAKEDA, TOKYO UNIVERSITY

Can Simga Mugan, Izmir Ekonomi UniversityAyse Tansel Cetin, Yalova University

Co-authors:


House: EBS

Value Relevance Of Accounting Numbers And The Impact Of Accounting And Corporate Governance Reforms: Evidence From An Emerging Market

Author: MINE AKSU, SABANCI UNIVERSITY

Keisuke Chikamoto, Ministry of Land, Infrastructure, Transport and TourismMariko Watanabe, Gakushuin University,Ai Yokoyama, University of Tokyo

Co-authors:


Accounting As Foucauldian ‘statement’ And ‘space/time/value Machine’: Re-Thinking Accounting’s Historical-Theoretical Beginnings ‘before Writing’

Author: ANN-CHRISTINE FRANDSEN, UNIVERSITY OF ESSEX

Keith Hoskin, Essex UniversityCo-authors:


Financial Information, Fair Value And Agency Conflicts: Corporate Governance, A Rational Illusion?

Author: LAMBERT JERMAN, PARIS DAUPHINE UNIVERSITY


Claude Francoeur, HEC MontréalFaten Lakhal, IRG, University of Paris-Est and the ISG, University of Sousse

Co-authors:

Early Evidence On The Means Used Around The World To Promote Gender Diversity In The Boardroom

Author: RÉAL LABELLE, HEC MONTREAL


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GVRF03 Chair: LAMBERT JERMAN Room: 302

Examining The Association Between Women On Boards And Voluntary Disclosure

Author: SHIREENJIT JOHL, DEAKIN UNIVERSITY

Riccardo Natoli, Victoria UniversityBeverley Jackling, Victoria University

Co-authors:


House: EBS

How Can A Quantitative Criteria Ensure An Appropriate Disclosure On Related Party Transactions? Evidence And Proposals

Author: FABRIZIO BAVA, UNIVERSITY OF TURIN

Baruch Lev, NYUFeng Gu, Buffalo University

Co-authors:


The Virtues Of Fewer Directorships

Author: KEREN BAR-HAVA, HEBREW UNIVERSITY OF JERUSALEM

Melchiorre Gromis Di Trana, University of Turin

Co-authors:


Board Structure, Ownership Concentration And Voluntary Disclosure Of Intellectual Capital In New Zealand

Author: MUHAMMAD NURUL HOUQE, VICTORIA UNIVERSITY OF WELLINGTON

Tony Van Zijl, Victoria University of WellingtonMeiyi Zhang, Victoria University of WellingtonKeitha Dunstan, Bond UniversityThu Phuong Truong, Victoria University Of Wellington

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SESSION: GV–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

GVRF04 Chair: SVEN-OLOF COLLIN Room: 302

The Use Of Alternative Earnings Management And Shareholders Value-Added

Author: BI-YING SHIH, NATIONAL CHANGHUA UNIVERSITY OF EDUCATION

Luz Parrondo, Universitat Pompeu FabraMarkus Maedler, IESE Business School

Co-authors:


House: EBS

Have Expensing Incentive Compensations Affected The Relationship Between Compensation Gaps And Earn-ings Management Activities?

Author: MING-CHENG WU, NATIONAL CHANGHUA UNIVERSITY OF EDUCATION

I-Cheng Lin, Department of Finance, National Changhua University of EducationYi-Ting Huang, Taiwan Academy of Banking and Finance

Co-authors:


Family Firms Behavior In Financial Crisis: Cash Extraction Or Financial Support?

Author: RICCARDO TISCINI, UNIVERSITAS MERCATORUM


The Relationship Between Earnings Management And Enterprise Risk Management: The Effect Of Erm Committee

Author: ORIOL AMAT, POMPEU FABRA UNIVERSITY

Daniele Macciocchi, Luiss Guido Carli UniversityCo-authors:


Systematic Liquidity Risk Sharing Around Mergers

Author: HAWFENG SHYU, SUN YAT-SEN UNIVERSITY


Ming-Cheng Wu, National Changhua University of Education

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GVRF05 Chair: JANIS BERZINS Room: 302

The Impact Of Audit Committee Characteristics On Non Audit Services Fee: An Analysis Of Ftse 350

Author: CHAUDHRY GHAFRAN, SHEFFIELD UNIVERSITY MANAGEMENT SCHOOL.

Hans-Joachim Böcking, Goethe UniversityMarius Gros, Goethe University

Co-authors:


House: EBS

The Genesis Of Double Entry Bookkeeping

Author: ALAN SANGSTER, GRIFFITH UNIVERSITY

HI = History

Enforcement Of Accounting Standards – How Effective Is The German Two-Tier System?

Author: DANIEL WORRET, GOETHE UNIVERSITY


How Do The Differences In Accounting Institutions Affect On The Development Of Trust And Reciprocity? An Experimental Study Of A Modified Trust Game

Author: SATOSHI TAGUCHI, DOSHISHA UNIVERSITY

Yoshio Kamijo, Kochi-tech UniversityCo-authors:

EX = Experimental

The Equity Theories And Accounting For Private Property Rights In The Iasb Conceptual Framework

Author: CARIEN VAN MOURIK, OPEN UNIVERSITY


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GVRF06 Chair: YANMIN GAO Room: 302

The Case Of The Formalized Italian Network Contracts: Evidence On Business Models And Performance Effects.

Author: LAURA MARTINIELLO, UNIVERSITAS MERCATORUM

Riccardo Tiscini, Universitas MercatorumCo-authors:


House: EBS

Compensation Disclosure And Firm Market Performance With The Moderating Effects Of Corporate Governance: Evidence From Switzerland

Author: M. MEHTAP ALDOGAN, UNIVERSITY OF ST. GALLEN


Multiple Corporate Board Directorships And Firm Performance In India

Author: SHABNAMJIT SINGH HUNDAL, UNIVERSITY OF JYVASKYLA


The Domain Recognition, Strategy, Organizational Structure And Performance Of Standard-Setters: In The Cases Of Fasb And Iasb In The Late 2000s

Author: KENSUKE OGATA, UNIVERSITY OF NAGASAKI


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GVRF07 Chair: MIRELLA CIABURRI Room: 302

Getting Back To Basics: Challenging Complexity And Accountability Within The Boardroom

Author: YVES GENDRON, LAVAL UNIVERSITY


House: EBS

Does Board Size Affect Firm Performance? -Causal Evidence Using Japanese Data-

Author: MAKOTO NAKANO, HITOTSUBASHI UNIVERSITY


The Influence Of The Board Of Directors Profile In The Disclosure Practices Of Corporate Social Responsibility In Brazilian And Spanish Companies

Author: LILIANE CRISTINA SEGURA, MACKENZIE PRESBYTERIAN UNIVERSITY


Bertrand Malsch, Queen’s UniversityMarie-Soleil Tremblay, École nationale d’administration publique

Co-authors:

Henrique Formigoni, Mackenzie Presbyterian UniversityIsabel Garcia-Sanchéz, Universidad de SalamancaIsabel Gallego-Alvarez, Universidad de Salamanca

Co-authors:

Pascal Nguyen, University of Technology, SydneyCo-authors:

Board Independence And Asymmetric Timeliness Of Earnings: Evidence From Finland

Author: JARI KANKAANPÄÄ, UNIVERSITY OF TAMPERE

MB = Market Based

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SESSION: GV–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

GVRF08 Chair: MIRCEA EPURE Room: 302

Inability To Trade And Agency Problems

Author: HAN WU, NORWEGIAN SCHOOL OF ECONOMICS AND BUSINESS ADMINISTRATION

Margaret Woods, Aston Business SchoolAlan Lowe, Aston Business School

Co-authors:


House: EBS

Audit-Related Factors, Corporate Governance Mechanisms, Regulatory Reforms, Industry Effects And Timely Disclosure In The Mena Region: Evidence From Egypt

Author: KHALED SAMAHA, THE AMERICAN UNIVERSITY IN CAIRO


Whistle-Blowing Regulation In Different Corporate Governance Systems - An Analysis Of The RegulationApproaches From The View Of Path Dependence Theory

Author: ESTHER PITTROFF, LEIPZIG UNIVERSITY


Agency Costs And Corporate Governance Mechanisms: Additional Evidence From An Emerging Market

Author: MOHAMED KHALIL, HULL UNIVERSITY / HULL UNIVERSITY BUSINESS SCHOOL


Chris Florackis, The Management School, University of LiverpoolAydin Ozkan, Hull University Business School, University of Hull

Co-authors:

Conceptual Framework Religious Compliance In Islamic Financial Institutions: Legal, Moral Or Efficiency Criteria?

Author: NUNUNG HIDAYAH, ASTON UNIVERSITY / ASTON BUSINESS SCHOOL


Hichem Khlif, University of Mahdia, Tunisia

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GVRF09 Chair: MICHAEL ERKENS Room: 302

The Intended And Unintended Consequences Of Executive Compensation Disclosure: Performance Sensitivity Of Ceo Pay For Different Performance Levels, Evidence From Sweden.

Author: KATARZYNA CIESLAK, UPPSALA UNIVERSITY

Katarzyna Cieslak, Uppsala UniversityDerya Vural, Uppsala University

Co-authors:


House: EBS

Can Director Equity Compensation Impair Ceo Pay Quality?

Author: CHIH-HSIEN LIAO, NATIONAL TAIWAN UNIVERSITY


Determinants Of Executive Compensation Disclosure

Author: MATTIAS HAMBERG, UPPSALA UNIVERSITY


Bank Loans-Related Incentives To Manipulate Earnings In Private Firms

Author: ELISABETTA MAFROLLA, UNIVERSITY OF FOGGIA


Francisco Vitorino Martins, University of Porto/ Faculty of EconomicsElísio Brandão, University of Porto/ Faculty of Economics

Co-authors:

Audrey Hsu, National Taiwan UniversityCo-authors:

Ceo Compensation And The Relationship Between Performance And Innovation In High-Tech Firms

Author: PAULA FARIA, UNIVERSITY OF PORTO


Eugenio D’Amico, Rome Third UniversityCo-authors:

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GVRF10 Chair: CHINYERE UCHE Room: 302

A Tale Of Two Football Codes: Corporate Governance Failings And Performance Enhancing Drugs

Author: MICHAEL TURNER, QUEENSLAND UNIVERSITY

Gernot Brähler, Ilmenau University Of TechnologyBastian Kalytta, Ilmenau University Of Technology

Co-authors:


House: EBS

Drivers Of Erroneous Financial Reporting And Enforcement Delay – Evidence From Germany

Author: CHRISTOPH SCHOLZ, ILMENAU UNIVERSITY OF TECHNOLOGY


Boundaries Of The Business Model Within Business Groups

Author: SILVIA TESTARMATA, UNIVERSITY OF ROME “NICCOLÒ CUSANO”


Outcomes From Cooperation: Evidence From Italian Business Network Contracts

Author: SIMONE SCAGNELLI, UNIVERSITY OF TURIN


Emiliano Di Carlo, University of Rome “Tor Vergata”Fabio Fortuna, University of Rome “Niccolo’ Cusano”

Co-authors:

Jacqueline Birt, Queensland UniversityJean-Pierre Fenech, Monash UniversityGreg Fisher, Flinders University

Co-authors:

Maurizio Cisi, University of TurinCo-authors:

‘Comply Or Explain’ In Belgium, Germany, Italy, The Netherlands And The Uk: Insufficient Explanations And An Empirical Analysis

Author: ANNIKA GALLE, ERASMUS UNIVERSITY ROTTERDAM / ERIM


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Collected Papers



ACCOUNTING AND INFORMATION SYSTEMS

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Collected Papers • PS Sessions • ACCOUNTING AND INF. SYST.

SESSION: IS–PS DAY AND TIME: THURSDAY 22 MAY • 14:30-16:00

ISPS01 Chair: GLEN GRAY Room: 304

Effects Of Diagram Format And User Numeracy On Understanding Cash Flow Data

Author: HANS VAN DER HEIJDEN, UNIVERSITY OF SUSSEX

Amelia Ferreira-Da-Silva, Institute of Accounting and Administration of Porto, Polytechnic Institute of Porto, Portugal,Susana Gago, University Carlos III of Madrid, Spain

Co-authors:

EX = Experimental

House: EBS

Leadership Style In The Use Of Accounting Information Tools

Author: BELEN FERNANDEZ-FEIJOO, UNIVERSITY OF VIGO


The Impact Of Erp Implementations On Firm Productivity

Author: JORGE ROMERO, TOWSON UNIVERSITY

Cristina Abad, Universidad de SevillaCo-authors:


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Collected Papers • RF Sessions • ACCOUNTING AND INF. SYST.

SESSION: IS–RF DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

ISRF01 Chair: MICHAEL ALLES Room: Lambda

Searching For Guidelines To Design Evolvable Ais’s That Support Multiple Gaap Reporting

Author: ELS VANHOOF, UNIVERSITY OF ANTWERP


House: Olümpia

Factors Affecting External Auditors’ Use Of Generalized Audit Software (gas)

Author: BENITA M. GULLKVIST, ABO AKADEMI UNIVERSITY

Roger Debreceny, University of Hawaii at ManoaCo-authors:

SU = Survey

A Taxonomy To Guide Research On The Application Of Data Mining To Fraud Detection In Financial Statement Audits

Author: GLEN GRAY, CALIFORNIA STATE UNIVERSITY, NORTHRIDGE

Walter Aerts, University of AntwerpCo-authors:


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SESSION: IS–RF DAY AND TIME: FRIDAY 23 MAY • 14:30-16:00

ISRF02 Chair: BENITA M. GULLKVIST Room: 109

The_usefulness_of_accounting_information_of_internal_accountingl_management_systems

Author: JIYOUNG KWAK, SEMYUNG UNIVERSITY

Songsheng Chen, Beijing Institute of TechnologyXiaofeng Peng, Washburn UniversityDavid Zhu, California State University, Stanislaus


House: EBS

On The Role Of Information Overload In Is Success: Evidence From The Field

Author: PETER G. ROETZEL, STUTTGART UNIVERSITY

SU = Survey

The Effect Of Erp Systems Competences On Business Process And Organizational Performance

Author: MOHAMED ELBASHIR, QATAR UNIVERSITY

Co-authors:

SU = Survey

Investigating The Risk Perception Of Cloud Computing In South-Africa

Author: LUCA FERRI, FEDERICO II UNIVERSITY OF NAPLES

Dennis D. Fehrenbacher, Monash UniversityCo-authors:

SU = Survey

Adele Caldarelli, Federico II University Of NaplesMarco Maffei, Federico II University Of Naples

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Collected Papers




MANAGEMENTACCOUNTING

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Collected Papers • PSD Sessions • MANAGEMENT ACCOUNTING

SESSION: MA–PSD DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

MAPSD01 Chair: TERHI CHAKHOVICH Room: Omega

Combining Actor-Network Theory With Interventionist Research: Present State And Future Potential

Author: EIJA VINNARI, UNIVERSITY OF TURKU

David Cooper, University of Alberta

Co-authors:


House: Olümpia

Discussant: Daniel Martinez

Transforming And Mobilizing Fluid Accounting Inscriptions: The Logical Framework In Non-Governmental Organizations

Author: DANIEL MARTINEZ, HEC PARIS

Kari Lukka, University of Turku

Co-authors:


Discussant: Kari Lukka

SESSION: MA–PSD DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

MAPSD02 Chair: MARGARET ABERNETHY Room: Alfa 2

Performance Horizons In Performance-Vested Ceo Equity Compensation

Author: ZHAN GAO, LANCASTER UNIVERSITY / MANAGEMENT SCHOOL

Yuhchang Hwang, China Europe International Business SchoolWan-Ting Wu, University of Massachusetts, Boston

Co-authors:


House: Olümpia

Discussant: Francesca Franco

Customer Satisfaction Measures In Annual Bonus Contracts: The Influence Of Performance Measure Properties And Customer Satisfaction Levels

Author: MARTIN ARTZ, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT


Discussant: Jonghwan Kim

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Collected Papers • PSD Sessions • MANAGEMENT ACCOUNTING


MAPSD03 Chair: MOHAMMED AL-OMIRI Room: Alfa 2

The Impact Of Ceo Gender On Planning, Control, Evaluation And Rewarding Practices

Author: ANN JORISSEN, UNIVERSITY OF ANTWERP

Parichart Maneemai, Prince Songkla University Thailand/University of AntwerpKris Hardies, University of Antwerp

Co-authors:

SU = Survey

House: Olümpia

Discussant: Margaret Abernethy

Configurations Of Strategy And Control: A Set-Theoretic Approach

Author: DAVID BEDFORD, UNIVERSITY OF TECHNOLOGY SYDNEY

Teemu Malmi, Aalto UniversityMikko Sandelin, Aalto University

Co-authors:

SU = Survey

Discussant: Lili-Anne Kihn


MAPSD04 Chair: NICOLAS BERLAND Room: Alfa 2

The Rise And Fall Of The Management Accountant – Swinging Between Beancounter And Business Partner

Author: ERIK STRAUSS, WITTEN/ HERDECKE UNIVERSITY

Jürgen Weber, WHU - Otto Beisheim School of ManagementDorthe Windeck, WHU - Otto Beisheim School of Management

Co-authors:


House: Olümpia

Discussant: Will Seal

Institutional Logics And The Mobilizing Effects Of Performance Indicators

Author: JAN PFISTER, TURKU SCHOOL OF ECONOMICS

Solomon Darwin, University of California at BerkeleySarah Jack, Lancaster University Management School

Co-authors:


Discussant: Erik Strauss

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Collected Papers • PS Sessions • MANAGEMENT ACCOUNTING

SESSION: MA–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

MAPS01 Chair: LIZ WARREN Room: 204C

Accounting Practices, Managerial Work And Organizational Dynamics In Two Universities: Exploring The Role Of Accruals Accounting Techniques As Ambiguity-Amplifying Machines

Author: SILVANA REVELLINO, COPENHAGEN BUSINESS SCHOOL


House: EBS

Management Control Systems For Exploration And Exploitation: A Case Study Of A Manufacturing Company

Author: MASAFUMI FUJINO, NIHON UNIVERSITY

David Dugdale, University of Bristol

Co-authors:


Financial Systems In The Uk Universities - A Case Study Of A Redbrick University

Author: RUI DAI, UNIVERSITY OF BRISTOL

Yan Li, Meikai UniversityNorio Sawabe, Kyoto UniversitySatoshi Horii, Ritsumeikan University

Co-authors:



MAPS02 Chair: SANDER VAN TRIEST Room: 405

Contingency Factors Of The Corporate Planning–organizational Performance Relationship: A Meta-Analysis

Author: THOMAS GÜNTHER, DRESDEN UNIVERSITY OF TECHNOLOGY

Samuel Sponem, HEC MontrealEmer Curtis, NUI Galway

Co-authors:


House: EBS

Interactive Use Of The Budget, Positive Tensions And Organizational Learning: A Sequential View

Author: NICOLAS BERLAND, PARIS DAUPHINE UNIVERSITY

Maik Hamann, Dresden University of TechnologyOliver Halw, Dresden University of Technology

Co-authors:


Rhetorics And The Fate Of Budgeting

Author: YVES LEVANT, SKEMA BUSINESS SCHOOL

Nicolas Berland, Université Paris DauphineVassili Joannides, Grenoble Ecole de Management

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MAPS03 Chair: PASI SYRJÄ Room: 204C

The Role Of Organizational Learning In Transforming Management Control System Information Into Performance

Author: SALLY WIDENER, CLEMSON UNIVERSITY

Frank Verbeeten, University of Amsterdam and University of Utrecht

Co-authors:

SU = Survey

House: EBS

The Relationship Between Informal Controls, Ethical Work Climates, And Organizational Performance

Author: BARBARA E. WEISSENBERGER, UNIVERSITY OF GIESSEN

Michael Lee, Boise State University

Co-authors:

SU = Survey

Performance Measurement And Variable Rewards

Author: SANDER VAN TRIEST, UNIVERSITY OF AMSTERDAM

Sebastian Goebel, Justus Liebig University Giessen

Co-authors:

SU = Survey



MAPS04 Chair: MARGARET WOODS Room: 405

Can Investors Identify Managerial Discretion In Corporate Social Responsibility Practices? The Moderate Role Of Investor Protection

Author: JENNIFER MARTÍNEZ FERRERO, UNIVERSITY OF SALAMANCA

Alnoor Bhimani, London School of Economics and Political ScienceDavid Bond, University of Technology, Sydney

Co-authors:


House: EBS

Righting The Pendulum: Explaining Iasb Pursuits For User Legitimacy

Author: PRABHU SIVABALAN, UNIVERSITY OF TECHNOLOGY SYDNEY

Isabel-María García-Sánchez, University of Salamanca

Co-authors:


Using Investment Appraisal Models In Strategic Negotiation: The Cultural Political Economy Of Electricity Generation

Author: LIZ WARREN, UNIVERSITY OF GREENWICH

Will Seal, University fo LoughboroughCo-authors:


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SESSION: MA–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

MAPS05 Chair: DAVID OTLEY Room: 204C

The Impact Of Participation And Feedback On Trust In The Supervisor And Goal Commitment

Author: PASCAL LANGEVIN, EM - LYON (ESC - LYON BUSINESS SCHOOL)

Carla Mendoza, ESCP EuropeCo-authors:

SU = Survey

House: EBS

What Motivates Employees? Theories And Interpretations Of Motivation And Bonus At Different Organizational Levels

Author: SINIKKA MOILANEN, UNIVERSITY OF OULU

Seppo Ikäheimo, Aalto University Business SchoolCo-authors:




MAPS06 Chair: PAULA VAN VEEN-DIRKS Room: 405

Cost Accounting In Brazil – Empirical Evidence From An Emerging Economy

Author: PETER KAJUTER, UNIVERSITY OF MUENSTER

Paolo Quattrone, University of Edinburgh Business SchoolPasquale Ruggiero, Università di Siena and Brighton Business School

Co-authors:

SU = Survey

House: EBS

Accounting, Organizations And The Italian Society: The Istituto Per La Ricostruzione Industriale (iri) And The Search For Alternatives To Us Corporate Capitalism(1948-1973)

Author: PATRIZIO MONFARDINI, UNIVERSITY OF CAGLIARI

Nga Cao

Co-authors:


Cost System Sophistication In New Zealand Organizations

Author: CAROLYN FOWLER, VICTORIA UNIVERSITY OF WELLINGTON

Alexander Schulz, Muenster UniversityMoritz Schröder, Muenster UniversityReinaldo Guerreiro, University of Sao PauloRodrigo Souza, University of Sao Paulo

Co-authors:

SU = Survey

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MAPS07 Chair: ROBERT RIEG Room: 204C

The Role Of Performance Reporting For The Coordination Of High Cost Areas In Hospitals - Data Evidence From German Operating Theatres

Author: ANDREA SZCZESNY, UNIVERSITY OF WUERZBURG

Li Jin Huang, Department of Business Administration, National Dong Hwa UniversityJia-Yu He, Master Program of Accounting and Finance, National Dong Hwa University

Co-authors:

SU = Survey

House: EBS

Accounting Discretion, Budgetary Process And Ratchet Dynamic

Author: SAI-CHUNG NGAN, LAWRENCE KINLIN SCHOOL OF BUSINESS, FANSHAWE COLLEGE

Christian Ernst, University Hohenheim

Co-authors:


The Correlation Between Corporate Governance And Income Smoothing Under Various Corporate Operation Types

Author: YINGFEN LIN, NATIONAL DONG HWA UNIVERSITY

Hsin-Yu Chen, National Taiwan University

Co-authors:



MAPS08 Chair: TOSHIAKI WAKABAYASHI Room: 405

Congruent Allocation Of Scarce Managerial Time In A Multi-Task Contracting Problem

Author: CAROLIN MAUCH, TUEBINGEN UNIVERSITY

Jens Robert Schöndube, Leibniz Universität HannoverCo-authors:


House: EBS

Ceo Power And Relative Performance Evaluation

Author: VIKTORIA DISER, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY

Shane S. Dikolli, Duke UniversityChristian Hofmann, LMU MunichThomas Pfeiffer, University of Vienna

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MAPS09 Chair: BARBARA E. WEISSENBERGER Room: 204C

Culture And Cost Behavior: A Cross-Country Study

Author: RAJ MASHRUWALA, UNIVERSITY OF CALGARY

Karen Kitching, George Mason UniversityMikhail Pevzner, University of Baltimore

Co-authors:


House: EBS

Cost Behavior And Competitive Strategy: Evidence From The Airline Industry

Author: MARK ANDERSON, UNIVERSITY OF CALGARY

Jimmy Yu, University of CalgaryRaj Mashruwala, University of Calgary

Co-authors:


Cost Stickiness And Cost Inertia: A Two-Driver Model Of Cost Behavior

Author: JOO HYUNG LEE, UNIVERSITY OF CALGARY

Mark Anderson, University of CalgaryRaj Mashruwala, University of Calgary

Co-authors:



MAPS10 Chair: SOPHIE HOOZÉE Room: 405

Tournament Winner Proportion And Its Effect On Effort: “getting More Bang For The Buck”

Author: FRIEDRICH SOMMER, UNIVERSITY OF MUENSTER

Thorsten Knauer, University of Bayreuth (BWL XII)Arnt Wöhrmann, University of Münster

Co-authors:

EX = Experimental

House: EBS

Target Revisions In Multi-Divisional Firms: Effects Of Mutual Monitoring

Author: ROBERT GILLENKIRCH, UNIVERSITY OF OSNABRÜCK

Markus C. Arnold, Institute for Accounting, University of BernKristy L. Towry, Goizueta Business School, Emory University

Co-authors:

EX = Experimental

The Effects Of Performance Measure Sensitivity And Precision On Effort Allocation In A Multi-Task Environment

Author: CHRISTIAN MEIER, UNIVERSITY OF PASSAU

EX = Experimental

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MAPS11 Chair: PETER G. ROETZEL Room: 204C

Contract design in dynamic agency: an experimental analysis

Author: CHRISTIAN LUKAS, JENA UNIVERSITY

Henri Dekker, VU University AmsterdamTom Groot, VU University Amsterdam

Co-authors:

EX = Experimental

House: EBS

The Influence Of Information And Control On Trust Building In Buyer-Supplier Negotiations

Author: SAMY ESSA, VU - UNIVERSITY OF AMSTERDAM, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

EX = Experimental

Managers’ Incentives In The Performance Evaluation Process: The Role Of Information Accuracy And Bonus Transparency

Author: VICTOR MAAS, ERASMUS UNIVERSITY ROTTERDAM / ERIM

Jasmijn Bol, Tulane UniversityStephan Kramer, Erasmus University RotterdamSandra Richtermeyer, Xavier University

Co-authors:

EX = Experimental


MAPS12 Chair: FRIEDRICH SOMMER Room: 405

Does Well-Being Matter For Decision-Making?

Author: MARIA STRYDOM, MONASH UNIVERSITY

Barbara E. Weißenberger, University Of Giessen

Co-authors:

EX = Experimental

House: EBS

Ethical Dilemmas In Management Accounting Settings: What Drives The Ethical Reasoning Of Management Accountants?

Author: TABEA HIRTH, UNIVERSITY OF GIESSEN

Carly Moulang, Monash University

Co-authors:

EX = Experimental

When Does Delegation Produce Responsible Managers?

Author: HUAXIANG YIN, TILBURG UNIVERSITY

Eddy Cardinaels, Tilburg UniversityCo-authors:

EX = Experimental

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SESSION: MA–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

MAPS13 Chair: JAMES WAKEFIELD Room: 204C

The Relationship Between The Organization’s Strategy Formation Approach And Controllers’ Involvement

Author: MATTHIAS MAHLENDORF, FRANKFURT SCHOOL OF FINANCE & MANAGEMENT

Co-authors:

SU = Survey

House: EBS

Ivo De Loo, Nyenrode Business University

An Exploration Of Management Accountants’ Roles, Their Professional And Organizational Commitment, And The Instruments They Use

Author: PAULA VAN VEEN-DIRKS, UNIVERSITY OF GRONINGEN/ FACULTY OF ECONOMICS AND BUSINESS

Raphaela Erhart, WHU – Otto Beisheim School of ManagementMarko Reimer, WHU – Otto Beisheim School of ManagementUtz Schäffer, WHU – Otto Beisheim School of Management

Co-authors:

SU = Survey


MAPS14 Chair: BERNARD GUMB Room: 204C

A Critical Evaluation Of Stylized Facts In Empirical Research On The Balanced Scorecard

Author: CHRISTIAN KUNZ, UNIVERSITY OF MANNHEIM


House: EBS

Systems Of Secrecy. How Reporting Information Disclosure Practices Shape Forms Of Accountability

Author: FRANCOIS-REGIS PUYOU, AUDENCIA NANTES SCHOOL OF MANAGEMENT

Christoph Butz, University of MannheimCo-authors:


Management Accounting And Control Innovations In An Organization Context: Institutionalization Process In A Portuguese Government Agency

Author: LUIS PIMENTEL, LISBON UNIVERSITY INSTITUTE (ISCTE)

Maria Major, Lisbon University Institute (ISCTE)Co-authors:


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MAPS15 Chair: NAOMI SODERSTROM Room: 204C

Compensation For Role-Firm Matching In The Executive Labor Market

Author: FRANCESCA FRANCO, LONDON UNIVERSITY / LONDON BUSINESS SCHOOL

Irem Tuna, London Business SchoolMary Ellen Carter, Boston College

Co-authors:


House: EBS

Relationships Between Accounting Performance And Personnel Decisions

Author: JONGHWAN KIM, BOCCONI UNIVERSITY


Nonrecurring Items And Ceo Market-Based Compensation

Author: YOSHIE SAITO, OLD DOMINION UNIVERSITY


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Collected Papers • RF Sessions • MANAGEMENT ACCOUNTING

SESSION: MA–RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

MARF01 Chair: JAN MICHALAK Room: 309

Strategic Performance Measurement System, Organizational Learning, And Strategic Alignment: Impact On Performance

Author: JOHNNY JERMIAS, SIMON FRASER UNIVERSITY

Reinaldo Guerreiro, University Of Sao PauloMarcos Oliveira, Federal University Of Espirito Santo

Co-authors:

SU = Survey

House: EBS

An Empirical Examination Of Restructuring A Gain-Sharing Plan Associated With Employee Suggestions On Learning And Cost Reductions

Author: YU-LIN CHEN, CHUNG YUAN CHRISTIAN UNIVERSITY

Yuliansyah Yuliansyah, University of LampungCo-authors:


Relationship Between Maturity Of Supply Chain Process Management And The Organizational Life Cycle

Author: RODRIGO SOUZA, UNIVERSITY OF SAO PAULO


Management Accounting And Control Systems As “source” And “recipient” Of Organizational Learning: A Theoretical Framework

Author: BERTRAND MASQUEFA, UNIVERSITY OF NICE-SOPHIA ANTIPOLIS


Managers And Accounting: Learning Experiences, Organizational Development And Personal Competence Building

Author: PASI AALTOLA, UNIVERSITY OF JYVASKYLA


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SESSION: MA–RF DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

MARF02 Chair: THOMAS GÜNTHER Room: 309

Creating Management Control Knowledge Through Actor-Reality And Abductive Methodologies: Enacting The Cultural Circuit Of Capitalism In The Hospitality Industry

Author: WILL SEAL, LOUGHBOROUGH UNIVERSITY

Paola Demartini, Roma TRE UniversityMauro Paoloni, Roma TRE University

Co-authors:


House: EBS

Management At Distance – The Control Gap In Hospital Mergers?

Author: INGER JOHANNE PETTERSEN, TRONDHEIM BUSINESS SCHOOL

Samir Elbaz, Université Paris Ouest Nanterre La DéfensePierre Fenies, Paris Ouest Nanterre La Défense

Co-authors:


Implementing Sustainability Through An Integrated Management Control System - Evidence From An Italian Company Included In The Dow Jones Sustainability Index

Author: CRISTIANA BERNARDI, ROMA TRE UNIVERSITY

Elsa Solstad, Harstad University College

Co-authors:


A State Agency In The Face Of Managerial Values: A Structuration Cycle Perspective Of The Implementation Of A New Management Accounting System

Author: FREDERIC GAUTIER, PARIS X NANTERRE UNIVERSITY

Ruth Mattimoe, Dublin City University

Co-authors:


Organizational Control And Circuits Of Power: An Empirical Account And Theoretical Developments

Author: JOAO PEDRO OLIVEIRA, UNIVERSITY OF PORTO

Stewart Clegg, University of Technology, Sydney, AustraliaCo-authors:


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SESSION: MA–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

MARF03 Chair: MOHAMED ELBASHIR Room: 309

The Effects Of Quantity And Characteristics Of Accounting Measures On Performance Evaluations: An Ex-perimental Study On The Relationship Between Accounting Measures And Manager’S Cognitive Style

Author: EIICHIRO SUEMATSU, SAITAMA UNIVERSITY

Christopher S. Chapman, Imperial CollegeAnja Kern, Imperial College

Co-authors:

EX = Experimental

House: EBS

Not-For-Profit Performance Measurement: A Move Towards Deliberate Metrics In Social Enterprise

Author: EDWARD GAMBLE, MONTANA STATE UNIVERSITY - BOZEMAN

Koichi Hioki, Kobe UniversityHiroshi Miya, Kobe University

Co-authors:

SU = Survey

Understanding The Persuasiveness Of Performance Measures: A Field Study Of A Hardening Process In Hospital

Author: LILI-ANNE KIHN, UNIVERSITY OF TAMPERE

Haley Beer, WarwickCo-authors:


A Methodology Of Constructing Causal-Based Performance Management Systems

Author: MATTHIAS HOLTSCH, UNIVERSITY OF OSNABRÜCK

Wolfgang Ossadnik, University of OsnabrueckCo-authors:


The Effects Of Ceo Leadership On Strategic Performance Management System And Organizational Performance

Author: EILEEN CHIA-LING LEE, NATIONAL CHUNG CHENG UNIVERSITY

SU = Survey

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MARF04 Chair: JODIE MOLL Room: 309

The Joint Effect Of Management Control Elements On Coordination

Author: SARA BORMANN, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY

Jan Bouwens, Tilburg UniversityChristian Hofmann, LMU Munich

Co-authors:


House: EBS

An Influence Of Strategic Awareness On Management Control: Evidence From Polish Micro, Small And Medium-Sized Enterprises

Author: TOMASZ DYCZKOWSKI, WROCLAW UNIVERSITY OF ECONOMICS

Michela Arnaboldi, Polytechnic University Of MilanGiovanni Azzone, Polytechnic University Of Milan

Co-authors:

SU = Survey

Management Control Systems In The Era Of Social Media

Author: YULIA SIDOROVA, POLYTECHNIC UNIVERSITY OF MILAN

Scott Emett, Cornell UniversityRonald Guymon, Georgia State UniversityDonald Young, Georgia Institute of Technology

Co-authors:


Controls And The Asymmetric Stickiness Of Norms

Author: WILLIAM TAYLER, BRIGHAM YOUNG UNIVERSITY

Joanna Dyczkowska, Wroclaw University of EconomicsCo-authors:

EX = Experimental

A Critical Perspective On Trust & Management Control Concepts

Author: PETER BEUSCH, THE UNIVERSITY OF GOTHENBURG


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MARF05 Chair: MICHAEL TURNER Room: 309

The Influence Of Culture And Framing On Escalating Commitment: A German-Vietnamese Comparison

Author: DANIEL FISCHER, STUTTGART UNIVERSITY

Jacobo Gomez-Conde, Universidad Autonoma de MadridRogério João Lunkes, Universidade Federal de Santa Catarina

Co-authors:

EX = Experimental

House: EBS

Intra-Group Vs. Inter-Group Relative Performance: An Experimental Study

Author: MARÍA J. SÁNCHEZ EXPÓSITO, UNIVERSITY PABLO DE OLAVIDE, SEVILLE

David Naranjo-Gil, University Pablo de Olavide, SevilleCo-authors:

EX = Experimental

The Effect Of Cognitive Moral Development On Honesty In Managerial Reporting

Author: JANNE CHUNG, YORK UNIVERSITY

Sylvia Hsu, York UniversityCo-authors:

EX = Experimental

Perception Of Control And Deliberate Ignorance: An Employee Approach

Author: ERNESTO LOPEZ-VALEIRAS, UNIVERSITY OF VIGO

Dennis D. Fehrenbacher, MonashPeter Rötzel, StuttgartBurkhard Pedell, StuttgartBich Ngoc Nguyen Thi, Stuttgart

Co-authors:

SU = Survey

An Analysis Of The Role Of Identity In Compensation Contracts And Corporate Performance.

Author: TOSHIAKI WAKABAYASHI, WASEDA UNIVERSITY


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MARF06 Chair: MATTHIAS MAHLENDORF Room: 309

Enterprise Risk Management And Changes In Organisational Structure And Roles And Responsibilities Of Senior Management – A Case Study Of A Non-Life Insurance Company

Author: MAGDY ABDEL-KADER, ANGLIA RUSKIN UNIVERSITY


House: EBS

War Risk Costs: Management Accounting Change At Guinness During World War 1

Author: MARTIN QUINN, DUBLIN CITY UNIVERSITY

Mirna Jabbour, Anglia Ruskin UniversityCo-authors:


Between Everything And Nothing: Displacement Of Risk Management With Social Responsibility

Author: NADEZDA NAZAROVA, UNIVERSITY OF NORDLAND

William Jackson, Heriot-Watt UniversityCo-authors:


Determinants Of Financial And Organizational Design

Author: PETER VASSALLO, THE UNIVERSITY OF NEW SOUTH WALES


Transfer Pricing In A Multi-Product Environment

Author: SAVITA SAHAY, RUTGERS UNIVERSITY


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MARF07 Chair: TIMO HYVONEN Room: Epsilon

How Participation In The Strategy Development Process Impacts Managers’ Creation Of Budgetary Slack

Author: JOLIEN DE BAERDEMAEKER, GHENT UNIVERSITY

Esa Puolamäki, University Of Turku

Co-authors:

SU = Survey

House: Olümpia

Customer Lifetime Value Models: What Explains The Diversity?

Author: KEN BATES, VICTORIA UNIVERSITY OF WELLINGTON

Lukas Goretzki, University of Innsbruck

Co-authors:


Accountability For The Future - Mediators And Intermediaries In Strategizing

Author: SALLA SIIVONEN, UNIVERSITY OF TURKU

Mitchell Currie, Victoria University of Wellington

Co-authors:


Collective Sensemaking In The Planning Process

Author: MARTIN MESSNER, INNSBRUCK UNIVERSITY

Reinaldo Guerreiro, University Of Sao Paulo

Co-authors:


Knowledge And Assessment Of Logistics Cost Trade-Offs: A Survey Of Brazilian Professionals

Author: JULIANA VENTURA AMARAL, UNIVERSITY OF SAO PAULO

Werner Bruggeman, Ghent University and Vlerick Business School

Co-authors:

SU = Survey

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SESSION: MA–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

MARF08 Chair: JACOBO GÓMEZ CONDE Room: 309

What Is A Theory ? (for Accounting Researchers)

Author: MARC NIKITIN, UNIVERSITY OF ORLÉANS

Rouven Trapp, TU Dortmund UniversityAndreas Hoffjan, TU Dortmund University

Co-authors:

SU = Survey

House: EBS

A Survey Of The Adoption Of Target Costing In Ksa Manufacturing: An Empirical Study

Author: MOHAMMED AL-OMIRI, UMM AL-QURA UNIVERSITY

Paweena Kongchan, Khon Kaen UniversityGillian Vesty, RMIT University

Co-authors:

SU = Survey

Factors Influencing The Implementation Of Activity-Based Costing In Thailand: A Case Study Of A Thai Bank

Author: PREM YAPA, RMIT UNIVERSITY

Aurélien Ragaigne, University of PoitiersCo-authors:


Do Elite-Structures Really Provoke Intellectual Inertia? The Role Of Institutional Pressures In Management Accounting

Author: CHRISTOPH ENDENICH, IESEG SCHOOL OF MANAGEMENT

Helmi Hammami, College of Business and Economics, Qatar UniversityCo-authors:


Target Costing Implementations And Determinants Of Success

Author: DAN SWENSON, ARIZONA STATE UNIVERSITY

SU = Survey

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MARF09 Chair: Room: Epsilon

‘No Corners To Hide’: Technology As Culture And Interactive Control

Author: TOMMASO PALERMO, THE LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE

Muhammad Kaleem Zahir-Ul-Hassan, Zayed UniversityEd Vosselman, Radboud University Nijmegen

Co-authors:


House: Olümpia

The Diagnostic And Interactive Uses Of Management Control Systems In The Financial Services Industry – An Exploratory Analysis.

Author: FLORENCE PINTO BASTO, ISEG SCHOOL OF ECONOMICS AND MANAGEMENT

Takeshi Nishii, School of Commerce, Senshu UniversityMotohiro Aihara, School of Economics, Hokkaido University

Co-authors:

SU = Survey

Coercive Control, Enabling Control And Trust In An Interfirm Relationship

Author: REINALD MINNAAR, RADBOUD UNIVERSITY

António Samagaio, ISEG School Of Economics And ManagementSofia Lourenço, ISEG School Of Economics And Management

Co-authors:


Reinvestigating The Reasons For Control

Author: ADRIANA REJC BUHOVAC, UNIVERSITY OF LJUBLJANA


Management Control Systems As Enabling Use In Professional Bureaucracy: Evidence From Management Reform Of A Public Hospital

Author: TAKAHITO KONDO, KYOTO SANGYO UNIVERSITY

Goran Šušnjar, Triglav, Insurance CompanyCo-authors:


BARTLOMIEJ NITA

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MARF10 Chair: SHAHZAD UDDIN Room: 309

Conceptual Approach Of A Proposition To Assess The Innovation Path In The Textile Industry

Author: FRANCISCO M. SOMOHANO, UNIVERSITY OF CANTABRIA

Francisco Javier Martinez-Garcia, University Of CantabriaCo-authors:


House: EBS

Roles Of Accounting And Management Control In Product Innovation

Author: FREDERIK ZACHARIASSEN, UNIVERSITY OF SOUTHERN DENMARK

Sirle Bürkland, University of Southern DenmarkCo-authors:


Business Innovation, Management Control And Artifacts: The Impact Of Empty Signifiers Imposed By External Agents

Author: FABIO FREZATTI, UNIVERSITY OF SAO PAULO


On The Use Of Rhetoric In Promoting Enterprise Resource Planning Systems

Author: LAURI LEPISTÖ, UNIVERSITY OF TAMPERE


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MARF11 Chair: JOSEP BISBE Room: Epsilon

An Examination Of The Association Between Factors Important For Foreign Subsidiary Viability And Control Package Choices

Author: JAMES WAKEFIELD, UNIVERSITY OF TECHNOLOGY SYDNEY

Robert Dixon, Durham UniversityAnne Woodhead, Durham University

Co-authors:

SU = Survey

House: Olümpia

Management Accounting Change From A Hybrid Institutional And Managerial Perspective

Author: EPAMEINONDAS KATSIKAS, UNIVERSITY OF KENT

Ricardo Malagueño, University of EssexOlaf Hoffmann, Hochschule Konstanz

Co-authors:


The Hybridization Of Management Accounting Practices Within Projects Of New Product Development

Author: LOREDANA GIOVANNA SMALDORE, NATIONAL UNIVERSITY OF IRELAND, GALWAY

Francesco Giacobbe, University of Technology, SydneyZoltan Matolcsy, University of Technology, Sydney

Co-authors:


Customer Contact Of Management Accountants On Role Conflicts, Innovative Behavior And Service Quality: The Impact Of Superior Feedback

Author: SILKE HOOK, UNIVERSITY OF HAGEN

Cristiano Busco, National University of Ireland, Galway

Co-authors:

SU = Survey

Examining The Collaboration Of Management Accountants In Project Management

Author: YANNICK DE HARLEZ DE DEULIN, IÉSEG SCHOOL OF MANAGEMENT

Pascal Nevries, University of Kassel

Co-authors:

SU = Survey

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MARF12 Chair: BURKHARD PEDELL Room: 309

Financial Determinants Of Sales Promotion Spending

Author: JEONGHO KOO, KUMOH NATIONAL INSTITUTE OF TECHNOLOGY

Seungah Song, Seoul Women’s UniversityTae-Young Paik, Sungkyunkwan University

Co-authors:


House: EBS

Perspectives On Relevance And The Relevance Test In Constructive Research Approach

Author: KARI SIPPOLA, UNIVERSITY OF JYVASKYLA

Antti Rautiainen, University of JyvaskylaToni Mättö, University of Jyvaskyla

Co-authors:


Terminal Value For Firms With Heterogeneous Return On Investment

Author: STEFAN DIERKES, GOETTINGEN UNIVERSITY

Dr. Ulrich Schäfer, Goettingen UniversityCo-authors:


Investment Decisions, Managerial Performance Evaluation, Relative Benefit Depreciation And Relative Risk Allocation Schemes

Author: JOSEF SCHOSSER, UNIVERSITY OF PASSAU

Markus Grottke, University of PassauCo-authors:


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MARF13 Chair: Room: Epsilon

Budgeting And Beyond: Mobilizing The Management Control System For Change And Resistance

Author: ANDERS NILSSON, LULEÅ UNIVERSITY OF TECHNOLOGY


House: Olümpia

Professional Logic Of Controller And Theorization Of Emerging Practice Of Beyond Budgeting

Author: TIINA HENTTU-AHO, UNIVERSITY OF OULU


Interdependence, Participation And Cooperation In The Budgeting Process

Author: KATRIN WEISKIRCHNER-MERTEN, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS


The Budget As A Cultural Argument - A Case Study Of A Festival

Author: PER STÅLE KNARDAL, SOR-TRONDELAG UNIVERSITY COLLEGE


Contingent Factors, Extent Of Budget Use, And Performance: A Structural Equation Approach

Author: CEMIL KUZEY, FATIH UNIVERSITY

Ali Uyar, Fatih UniversityCo-authors:

SU = Survey

JANNE JÄRVINEN



Collected Papers



PUBLIC SECTORACCOUNTING

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Collected Papers • PS Sessions • PUBLIC SECTOR ACCOUNTING

SESSION: PS–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

PSPS01 Chair: TORBJORN TAGESSON Room: 304

The Influence Of Fiscal Stress On The Adoption Of Diverse Management Alternatives. Empirical Evidence On Waste Collection Services In Spain

Author: ANA MARÍA PLATA DÍAZ, UNIVERSITY OF GRANADA

Richard Baylis, University of Cardiff

Co-authors:


House: EBS

Risks And Benefits Of Legislative Budgetary Oversight

Author: ANA MARÍA RÍOS-MARTÍNEZ, MURCIA UNIVERSITY

Francisco Bastida, University of MurciaBernardino Benito, University of MurciaMaría-Dolores Guillamón, University of Murcia

Co-authors:


Audit Fees And Pre-Audit Financial Reporting Quality: Evidence From Welsh Local Authorities

Author: MARGARET GREENWOOD, BATH UNIVERSITY

Gemma Perez-Lopez, University of Granada/Faculty of Economics and Business AdministrationJose Luis Zafra-Gomez, University of Granada/Faculty of Economics and Business AdministrationAntonio Manuel Lopez-Hernandez, University of Granada/Faculty of Economics and Business Administration

Co-authors:


SESSION: PS–PS DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

PSPS02 Chair: PASQUALE RUGGIERO Room: 304

Purchaser - Provider Split And Cost Accounting In Local Governments. A Management Control Perspective

Author: TIMO HYVONEN, TURKU SCHOOL OF ECONOMICS

Charlotte Morland, Trondheim Business School

Co-authors:


House: EBS

Horizontal Co-Ordination In Hospitals - On The Interaction Between Different Sources Of Control

Author: KARI NYLAND, TRONDHEIM BUSINESS SCHOOL

Janne Järvinen, University of Oulu

Co-authors:


Innovation Diffusion Of The Balanced Scorecard Within A Government Agency

Author: ZAHIRUL HOQUE, LA TROBE UNIVERSITY

Nur Haiza Muhammad Zawawi, University of Malaysia TerengganuCo-authors:


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SESSION: PS–PS DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

PSPS03 Chair: PATRIZIO MONFARDINI Room: 400E

Making Sense Of Public Sector Accounting Reforms: A Comparison Of The Uk, Italy And Austria

Author: MARIANNUNZIATA LIGUORI, QUEEN’S UNIVERSITY BELFAST

Co-authors:


House: EBS

Organizational Practices As Carriers Of Logics In Situations Of Conflicting Logics

Author: CELINA GISCH, MUNICH UNIVERSITY OF THE FEDERAL ARMED FORCES

Bernhard Hirsch, Munich University Of The Federal Armed ForcesSusanne Zubler, Eidgenössisches Finanzdepartement

Co-authors:


Noel Hyndman, Queen’s University Management School, BelfastRenate E. Meyer, Institute for Public Management and Governance, WU, Vienna University of Economics and Business, ViennaTobias Polzer, Institute for Public Management and Governance, WU, Vienna University of Economics and Business, Vienna Silvia Rota, Department of Public Management and Policy, SDA Bocconi School of Management, Milan Johann Seiwald, Institute for Public Management and Governance, WU, Vienna University of Economics and Business, ViennaIleana Steccolini, Bocconi University, Milan

SESSION: PS–PS DAY AND TIME: FRIDAY 23 MAY • 11:00-12:30

PSPS04 Chair: MARIA DA CONCEIÇÃO DA COSTA MARQUES Room: 214

Role Of Management Accounting In A Decentralized Public Health-Care

Author: HANNELE KANTOLA, UNIVERSITY OF OULU


House: EBS

The Interplay Of Management Accounting Research And Npm Health Initiatives

Author: MARGIT MALMMOSE, AARHUS UNIVERSITY, BUSINESS AND SOCIAL SCIENCES

HI = History

Black Boxing Accrual Accounting Into Health Care: The 2002 Norwegian Health Care Reform

Author: ANNE ISABELLE ROBBESTAD, STORD/HAUGESUND UNIVERSITY COLLEGE


Mikael Holmgren Caicedo, Stockholm UniversityKristina Tamm Hallström, Stockholm School of Economics

From Balanced Scorecard To Lean – Continuation Or Discontinuation Of Npm?

Author: MARIA MÅRTENSSON, STOCKHOLM UNIVERSITY

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SESSION: PS–PS DAY AND TIME: FRIDAY 23 MAY • 14:30-16:00

PSPS05 Chair: ANNE ISABELLE ROBBESTAD Room: 214

From Traditional To Modern Universities: The Ambiguousness Of Performance Management At Universities - In A University-Industry Collaboration Perspective

Author: ANJA BIRCH NIELSEN, AALBORG UNIVERSITY

Christian Nielsen, Aalborg UniversityJesper Sort, Aalborg UniversityMorten Lund, Aalborg University

Co-authors:


House: EBS

The Impact Of Frs 30 Heritage Assets On Leading British Museums And Galleries

Author: LENKA KRUPOVA, ANGLIA RUSKIN UNIVERSITY

SU = Survey

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Collected Papers • RF Sessions • PUBLIC SECTOR ACCOUNTING

SESSION: PS–RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

PSRF01 Chair: ANTTI RAUTIAINEN Room: 109

Rent Extraction And Local Politicians’ Performance In Spanish Municipalities

Author: BERNARDINO BENITO, UNIVERSITY OF MURCIA

Isabel-Maria Garcia-Sanchez, University Of SalamancaNoemi Mordan, University Of Salamanca

Co-authors:


House: EBS

Are Politicians Successful In Their Electoral Strategies? The Case Of Tax Revenue Budgeting Errors

Author: MARÍA-DOLORES GUILLAMÓN, MURCIA UNIVERSITY

Ileana Steccolini, Bocconi University/Department of Public Management

Co-authors:


Transparency As A Determinant Of Local Financial Condition

Author: BEATRIZ CUADRADO-BALLESTEROS, UNIVERSITY OF SALAMANCA

Anabel Forte-Deltell, Universitat Jaume IMaria Teresa Balaguer-Coll, Universitat Jaume IEmili Tortosa-Ausina, Universitat Jaume I and Ivie

Co-authors:


Determinants Of Local Governments’ Re-Election: New Evidence Based On A Bayesian Approach

Author: MARIA ISABEL BRUN MARTOS, JAMES I UNIVERSITY

Francisco Bastida, University of MurciaBernardino Benito, University of MurciaAna-María Ríos, University of MurciaCristina Vicente, University of Murcia

Co-authors:


Privatising Accounting And Accountability In The Public Sector: The Case Of Municipal Consolidation

Author: GIUSEPPE GROSSI, KRISTIANSTAD UNIVERSITY

Francisco Bastida, University of MurciaMaría-Dolores Guillamón, University of MurciaAna-María Ríos, University of MurciaCristina Vicente, University of Murcia

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SESSION: PS–RF DAY AND TIME: THURSDAY 22 MAY • 16:30-18:00

PSRF02 Chair: MARGARET GREENWOOD Room: 304

The Use Of Accrual Accounting In Italian Universities: A Technical Perspective

Author: ANGELO ERBACCI, POLYTECHNIC UNIVERSITY OF MILAN

Cameron Graham, Schulich School of BusinessDarlene Himick, Concordia

Co-authors:

EX = Experimental

House: EBS

Social Impact Bonds: Can Private Finance Rescue Public Programmes?

Author: CHRISTINE COOPER, UNIVERSITY OF STRATHCLYDE

Irena Sobanska, Lodz UniversityJacek Kalinowski, Lodz University

Co-authors:


Business Models In Health Care: Accounting For The Sustainability Of Palliative And End Of Life Care Provision By Voluntary Hospices’ In England

Author: GRIGORIOS THEODOSOPOULOS, BRUNEL UNIVERSITY

Colin Haslam, Queen Mary University of LondonNick Tsitsianis, Queen Mary University of London

Co-authors:


Project Management In Universities - Accounting Payroll On The Example Of The University Of Lodz

Author: AGNIESZKA WENCEL, LODZ UNIVERSITY

Tommaso Agasisti, Politecnico di MilanoGiuseppe Catalano, Sapienza - Università di RomaFerdinando Di Carlo, Università degli Studi della Basilicata

Co-authors:


The Implementation Of Financial Tools In The Context Of Healthcare Reform: When Organisational Members Use Tools Because That Is The Proper Thing To Do

Author: CAROLE BONNIER, ESCP - EUROPE

Isabelle Flachere, ESCP EuropeOlivier Saulpic, ESCP EuropePhilippe Zarlowski, ESCP Europe

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SESSION: PS–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

PSRF03 Chair: SHEILA ELLWOOD Room: 304

Strategizing The Hellenic Railway Organization

Author: AUDREY PATERSON, HERIOT-WATT UNIVERSITY EDINBURGH

Andrés Navarro-Galera, University of GranadaDavid Ortiz-Rodríguez, University of Granada

Co-authors:


House: EBS

A Comparative Analysis Of Transparency In Sustainability Reporting By Local And Regional Governments

Author: FRANCISCO JOSÉ ALCARAZ QUILES, UNIVERSITY OF GRANADA

Stelios Kotsias, The American College of Greece - DEREE CollegeWilliam Jackson, Heriot Watt

Co-authors:


Risk Factors And Drivers Of Financial Sustainability In Local Government. An Empirical Study

Author: MANUEL PEDRO RODRÍGUEZ BOLÍVAR, UNIVERSITY OF GRANADA

Cristian Carini, University of Brescia

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Potential Uses And Usefulness Of The Italian Local Government Consolidated Financial Reporting. The Case Of Town Council Of Brescia

Author: CLAUDIO TEODORI, UNIVERSITY OF BRESCIA

Ludwig Theuvsen, Georg August University of Goettingen

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Sustainability Reporting As Part Of The Sustainability Management In German Public Enterprises

Author: DOROTHEA GREILING, LINZ JOHANNES KEPLER UNIVERSITY

Andrés Navarro Galera, University of GranadaLaura Alcaide Muñoz, University of GranadaMaría Deseada López Subirés, University of GranadaRaquel Garde Sánchez, University of Granada

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PSRF04 Chair: INGER JOHANNE PETTERSEN Room: 304

Accounting For Heritage Assets: Does Measuring Economic Value Kill The Cat?

Author: SHEILA ELLWOOD, UNIVERSITY OF BRISTOL

Neuton Alcedir De Lima Amaral, Universidade Federal de Santa CatarinaGueibi Peres Souza, Universidade Federal de Santa Catarina

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House: EBS

Efficiency Of Water Utilities: Does Local Public Ownership Matter? Evidence From Italy

Author: SILVIA PAZZI, UNIVERSITY OF LEICESTER

Margaret Greenwood, University of Bath

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Economic Revenue And Fair Value: What The Brazilian Market Has To Say About The Value Of Public Services In Education?

Author: ERNESTO FERNANDO RODRIGUES VICENTE, FEDERAL UNIVERSITY OF SANTA CATARINA

Meryem Duygun, University of LeicesterEmili Tortosa-Ausina, Universitat Jaume ISimona Zambelli, University of Bologna

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PSRF05 Chair: FRANCISCO BASTIDA Room: 304

International Harmonisation As A Stimulus To Change Public Sector Accounting: Evidence From The Estonian Central Government

Author: DANIELA ARGENTO, KRISTIANSTAD UNIVERSITY

William Jackson, Heriot-Watt UniversityAudrey Paterson, Heriot-Watt University, UK

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House: EBS

The Institutional Theory Perspective On The Impacts Of Central Government’s Policies To Local Governments: A Case Study Of Indonesian Local Governments

Author: ALEXANDER ANGGONO, HERIOT-WATT UNIVERSITY EDINBURGH

Peeter Peda, University of Turku, FinlandGiuseppe Grossi, Kristianstad University, Sweden

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International Political Economy: North-South Relations And Neo-Colonialism – France ‘pushing’ Through An Accounting Reform In Its Former African Colony

Author: PHILIPPE JACQUES CODJO LASSOU, UNIVERSITY OF SOUTHAMPTON




Collected Papers




SOCIAL AND ENVIRONMENTALACCOUNTING

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Collected Papers • PSD Sessions • SOCIAL & ENV. ACCOUNTING

SESSION: SE–PSD DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

SEPSD01 Chair: CAROLINE M BRIDGES Room: GammaHouse: Olümpia

Integrated Reporting: An Analysis Of Lobbying Behavior

Author: MAREK REUTER, INNSBRUCK UNIVERSITY

Amy Hageman, Kansas State UniversityTiphaine Jérôme, HEC Paris

Co-authors:


Discussant: Giovanna Michelon

What Is Important In Corporate Social Responsibility Information?

Author: CHARLES CHO, ESSEC BUSINESS SCHOOL PARIS

Martin Messner, University of Innsbruck/Department of Organization and Learning

Co-authors:

EX = Experimental

Discussant: Carlos Larrinaga

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Collected Papers • PS Sessions • SOCIAL & ENV. ACCOUNTING

SESSION: SE–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

SEPS01 Chair: JAMAL NAZARI Room: 214

A Comparative Study Of The Factors Associated With Csr Audits By Internal Auditors: United States Versus Chinese Taiwan

Author: MOHAMMAD ABDOLMAHAMMADI, BENTLEY UNIVERSITY

Robin Roslender, Dundee UniversityStefan Schaper, G. d’Annunzio University

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House: EBS

The Rise (and Fall) Of The Ic Statement: Whatever Happened To The Legitimacy Of Ic Reporting In Denmark?

Author: CHRISTIAN NIELSEN, AALBORG UNIVERSITY

Steven Desimone, Bentley University

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SESSION: SE–PS DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

SEPS02 Chair: EIJA VINNARI Room: 214

Corporate Accounting, A Non-Traditional Site Of Professionalization

Author: DINA ABUROUS, ESADE BUSINESS SCHOOL


House: EBS

Stakeholder Value Accounting: Qualitative Characteristics

Author: SAMANTHA MILES, OXFORD BROOKES UNIVERSITY

Kate Ringham, Oxford Brookes UniversityCo-authors:


Corporate Social Responsibility In Uk Professional Accounting Firms: Stakeholders, Motivations And Conflicts

Author: ANGUS DUFF, UNIVERSITY OF THE WEST OF SCOTLAND


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SESSION: SE–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

SEPS03 Chair: JOYCE VAN DER LAAN SMITH Room: 214

The Effects Of Corporate Social Responsibility On Long-Run Performance: The Moderating Effects Of Ceo Incentives

Author: CHIH-WEI PENG, NATIONAL CHANGHUA UNIVERSITY OF EDUCATION

Max Goettsche, Catholic University Of Eichstätt-IngolstadtSimon Gietl, Catholic University Of Eichstätt-Ingolstadt

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House: EBS

B2c Vs. B2b Firms: Who Scores Value Relevance Points In A Sustainability Reporting Match?

Author: TOBIAS STEINDL, CATHOLIC UNIVERSITY OF EICHSTÄTT-INGOLSTADT


Green Or Greed? Do Environmental-Friendly Firms Pay Their Ceos Less? An International Study.

Author: SILVIA GAIA, UNIVERSITY OF CAGLIARI

Claude Francoeur, HEC MontrealAndrea Melis, University of CagliariSimone Aresu, University of Cagliari

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SEPS04 Chair: IRENE ELEONORA LISI Room: 214

Legitimation, Environmental Management And Environmental Voluntary Disclosure: Exploring Connections

Author: EMILIO PASSETTI, SANT’ANNA SCHOOL OF ADVANCED STUDIES

Peter G. Roetzel, Stuttgart UniversityBurkhard Pedell, Stuttgart University

Co-authors:

SU = Survey

House: EBS

Corporate Social Responsibility With Supply Chain In State Owned Enterprises. An Empirical Research

Author: MANUEL PEDRO RODRÍGUEZ BOLÍVAR, UNIVERSITY OF GRANADA

Raquel Garde Sanchez, University of GranadaLaura Alcaide Muñoz, University of Granada

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SU = Survey

Using A Management Control System To Translate Environmental Strategy Into Environmental Managerial Performance

Author: ALEXANDER STEHLE, STUTTGART UNIVERSITY

Lino Cinquini, Istitute of Management, Scuola Superiore Sant’Anna, PisaMartino Colombo, Scuola Superiore Sant’Anna, PisaAndrea Tenucci, Istitute of Management, Scuola Superiore Sant’Anna, Pisa

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SU = Survey

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SEPS05 Chair: IRENE HERREMANS Room: 214

Accountability For Sustainability To “The Future Other”, To “The Future Self” And To “The Future Common Good”

Author: TERHI CHAKHOVICH, AALTO UNIVERSITY

Tuija Virtanen, University of TurkuCo-authors:


House: EBS

The Interdependence Of Corporations And Legislators In The Setting Of Tax Policy: A Simultaneous Equations Analysis

Author: JASON CHEN, UNIVERSITY OF SAN DIEGO



SEPS06 Chair: CHARLES CHO Room: 214

Accounting And Accountability In Charitable Smes

Author: JULIA SMITH, UNIVERSITY OF STRATHCLYDE

Angelo Ditillo, Bocconi University

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House: EBS

Exploring The Integration Of Management Control Systems For Sustainability: A Strategic Orientation Approach

Author: IRENE ELEONORA LISI, BOCCONI UNIVERSITY

Lesley Miller, University of Strathclyde

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Financial Environmental Information As A Rhetorical Device: A Case Study From The Energy Sector

Author: MATIAS LAINE, UNIVERSITY OF TAMPERE

Timo Hyvönen, Turku School of EconomicsJanne Järvinen, University of OuluHannele Kantola, University of Oulu

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SESSION: SE–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

SEPS07 Chair: TOBIAS STEINDL Room: 303D

Corporate Social Responsibility And The Value Of Analysts’ Recommendations

Author: CHANGHEE LEE, RUTGERS UNIVERSITY

Christian Schlick, University of Zurich

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House: EBS

The Relation Between Corporate Social Responsibility And Internal Control Effectiveness

Author: ENCARNA GUILLAMON SAORIN, CARLOS III UNIVERSITY, MADRID

Dan Palmon, Rutgers University

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The Relationship Between Corporate Sustainability Disclosure And Corporate Sustainability Performance – Hard Numbers Beat Smooth Talk

Author: KATRIN HUMMEL, UNIVERSITY OF ZÜRICH

Andres Guiral, Yonsei UniversityEncarna Guillamon-Saorin, University Carlos III de MadridBelen Blanco, The University of Melbourne

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SEPS08 Chair: CHRISTIAN OTT Room: 303D

Hard Versus Soft Regulation Of Corporate Social Responsibility Disclosure And Information Asymmetry: International Evidence

Author: JANINE MANIORA, RUHR UNIVERSITY BOCHUM

Aly Salama, Durham UniversityRobert Dixon, Durham University

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House: EBS

The Value Relevance Of Environmental Disclosures In China

Author: HAN LIU, DURHAM UNIVERSITY

Charl De Villiers, The University of Waikato, New Zealand and University of Pretoria

Co-authors:


Corporate Social Responsibility: Country-Level Predispositions And The Consequences Of Choosing A Level Of Disclsosure

Author: ANA MARQUES, NOVA SCHOOL OF BUSINESS AND ECONOMICS

Jürgen Ernstberger, Ruhr-University Bochum, Germany

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SEPS09 Chair: AJAY ADHIKARI Room: 303D

The Impact Of Stakeholders On Csr Disclosure: Evidence From Japan

Author: AKIHIRO NODA, TOKYO CITY UNIVERSITY

Patricia Everaert, Ghent UniversityLies Bouten, IÉSEG School of Management

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House: EBS

Investigating Disclosure Costs: The Case Of The Carbon Disclosure Project

Author: CHRISTIAN OTT, EUROPEAN UNIVERSITY VIADRINA

Frank Schiemann, UniversitätThomas Günther, Technische Universität Dresden

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Csr Disclosure: Do Ceos Matter? Analyzing The Influence Of The Ceo’s Ethical Ideology And Perceived Importance Of Csr On The Presence Of Csr Disclosure.

Author: ANNELIEN BAELE, GHENT UNIVERSITY

Chika Saka, Kwansei Gakuin University

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SU = Survey

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Collected Papers • RF Sessions • SOCIAL & ENV. ACCOUNTING

SESSION: SE–RF DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

SERF01 Chair: AMANDA SONNERFELDT Room: Lambda

An Exploration Of Responsible Gambling And Harm Minimisation Disclosure Practices In Australia

Author: CHIN MOI LOH, CURTIN UNIVERSITY OF TECHNOLOGY

Beatriz Cuadrado-Ballesteros, University of SalamancaJennifer Martínez-Ferrero, University of Salamanca

Co-authors:


House: Olümpia

The Effect Of Defra Guidance On Greenhouse Gases Disclosure

Author: VENANCIO TAURINGANA, BOURNEMOUTH UNIVERSITY

Lyton Chithambo, Bournemouth UniversityCo-authors:


Determinants Of Carbon Accounting: An International Analysis

Author: ISABEL GALLEGO ALVAREZ, UNIVERSITY OF SALAMANCA

Janice Hollindale, Bond UniversityCarolyn Windsor, Bond University

Co-authors:


Voluntary Disclosure Of Ghg Emission-Related Information

Author: PAMELA KENT, GRIFFITH UNIVERSITY


Accounting Of Greenhouse Emission Multipliers: Implementation Of One Of The European Directives In Catalonia

Author: LAIA PIE, ROVIRA I VIRGILI UNIVERSITY


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SESSION: SE–RF DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

SERF02 Chair: KEITH HOSKIN Room: Lambda

The Future Of Integrated Reporting - Analysis And Recommendations

Author: THOMAS BERNDT, UNIVERSITY OF ST. GALLEN

Jimmy Feige, Reims UniversityAbabacar Mbengue, Reims University

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House: Olümpia

Determinants Of Integrated Reporting: A Test Based On Sustainability Ratings

Author: GAIA MELLONI, UNIVERSITY OF VERONA

Céline Bilolo, St.Gallen UniversityLudwig Müller, St.Gallen University

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Accounting Valuation Of Human Capital: An Approach Through A Triptych Payroll-Knowledge-Skills

Author: JEAN-PAUL MEREAUX, REIMS UNIVERSITY

Alessandro Lai, University of VeronaRiccardo Stacchezzini, University of Verona

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Integrating Financial & Non-Financial Information: The Impact Of South Africa’s King Iii Report On The Value Relevance Of Accounting Numbers

Author: DIOGENIS BABOUKARDOS, JÖNKÖPING UNIVERSITY/JÖNKÖPING INTERNATIONAL BUSINESS SCHOOL

Chiara Mio, Ca’ Foscari University of Venice

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The Determinants Of Materiality Disclosure In Integrated Corporate Reporting

Author: MARCO FASAN, CA’ FOSCARI UNIVERSITY OF VENICE

Gunnar Rimmel, Jönköping International Business School and Göteborg Research InstituteKristina Jonäll, Göteborg School of Business, Economics and Law

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SESSION: SE–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

SERF03 Chair: MATIAS LAINE Room: Lambda

The Institutionalization Of Sustainability Reporting

Author: CARLOS LARRINAGA, UNIVERSITY OF BURGOS

Debin Ma, London School of EconomicsRichard Macve, London School of Economics

Co-authors:


House: Olümpia

The Financial Markets And The Firm’s Affiliation With The Un Global Compact

Author: SYLVIE BERTHELOT, UNIVERSITY OF SHERBROOKE


Measuring Environmental Performance: A Literature Review

Author: ELISABETH ALBERTINI, PARIS I SORBONNE UNIVERSITY / IAE GRADUATE MANAGEMENT SCHOOL


A Genealogy Of Myths About The Rationality Of Accounting In The West And In The East

Author: KEITH HOSKIN, UNIVERSITY OF ESSEX

Michel Coulmont, University of SherbrookeCo-authors:

HI = History

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SERF04 Chair: ELISABETH ALBERTINI Room: Lambda

Responding To Institutional Pressures: Sustainability Reporting Control Systems And Processes

Author: JAMAL NAZARI, SIMON FRASER UNIVERSITY

Chris Van Staden, The University of Canterbury, New ZealandAxel Haller, Regensburg University

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House: Olümpia

Sustainability Reports Of An Italian Local Government: A Longitudinal Analysis

Author: JAMES GUTHRIE, MACQUARIE UNIVERSITY


The Measure Of Value Added As Part Of Sustainability Reporting – A Comparative Study

Author: CRISTINA LANDIS, REGENSBURG UNIVERSITY

Marcello Canetto, Bologna UniversityFederica Farneti, Bologna University

Co-authors:


The Impact Of Sustainability On Corporate Credit Spread: Evidence From The North European Bond Market

Author: CRISTIANA PARISI, COPENHAGEN BUSINESS SCHOOL

Irene Herremans, Haskayne School of Business, University of CalgaryCo-authors:


Performance Measurement System For Sustainability Reporting In Smes

Author: LINA KLOVIENE, KAUNAS UNIVERSITY OF TECHNOLOGY

SU = Survey

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SERF05 Chair: PETER BEUSCH Room: Lambda

The Influence Of Environmental, Social And Governance Information On Investment Allocation Decisions:

Author: SOUHIR KHEMIR, TOULOUSE I UNIVERSITY OF SOCIAL SCIENCES

Simon Alcouffe, Toulouse Business SchoolAnne Vanhems, Toulouse Business School

Co-authors:

EX = Experimental

House: Olümpia

The Status Of Women In The Accounting Profession In Jordan: An Exploratory Study

Author: MODAR ABDULLATIF, MIDDLE EAST UNIVERSITY

Rasha Qasem, Al-Montaser Technical ServicesCo-authors:

SU = Survey

The Relationship Between Environmental Contingencies And Investments: A Preliminary Study In The Brazilian Companies

Author: JOSÉ ALONSO BORBA, FEDERAL UNIVERSITY OF SANTA CATARINA

Denize Demarche Minatti Ferreira, Federal University Of Santa CatarinaFernando Dal Ri Murcia, USP São Paulo UniversitySuliani Rover, Federal University Of Santa CatarinaAlexandre Meira De Vasconcelos, Federal University Of Santa Catarina

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MB = Market Based

External Contingency Factors For Management Control Systems Of Solid Waste In The Industrial Manufac-turing Sector Of Bahia’s State In Brazil

Author: RODRIGO SILVA DE SOUZA, ROEHAMPTON UNIVERSITY

Mirian Gomes Conceição, Federal University of Bahia, BrazilSonia Maria Da Silva Gomes, Federal University of Bahia, BrazilJosé Célio Silveira Andrade, Federal University of Bahia, BrazilFrancisco Gaudêncio Mendonça Freires, Federal University of Bahia, BrazilMiguel Angel Rivera Castro, Federal University of Bahia, BrazilNeylane dos Santos Oliveira, Federal University of Bahia, BrazilNayara Batista Moreira, Federal University of Bahia, Brazil

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SESSION: SE–RF DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

SERF06 Chair: JEAN-PAUL MEREAUX Room: Lambda

The Impact Of Ownership And Board Structure On Corporate Social Responsibility (csr) Reporting In The Turkish Banking Industry

Author: MERVE KILIÇ, CANIK BASARI UNIVERSITY

Cemil Kuzey, Fatih UniversityAli Uyar, Fatih University

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House: Olümpia

Does The Choice Of Csr Performance Rating Provider Matter?

Author: LIES BOUTEN, IÉSEG SCHOOL OF MANAGEMENT

Encarna Guillamon-Saorin, Universidad Carlos III de MadridBeatriz García Osma, Universidad Autónoma de Madrid

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The Contribution Of Different Epistemologies To The Development Of Accounting Knowledge: A Theoretical Treatise

Author: MARIA DA CONCEIÇÃO DA COSTA MARQUES, UNIVERSITY OF COIMBRA

Ma gorzata Macuda, Poznan University Of EconomicsEwa Różańska, Poznan University Of Economics

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HI = History

The Illusion Of Csr: Clearing Up The Theoretical Framework

Author: PABLO GOMEZ CARRASCO, AUTONOMOUS UNIVERSITY OF MADRID

Bruno José Machado De Almeida, Coimbra Iscac Business SchoolJosé Joaquim Marques De Almeida, Coimbra Iscac Business School

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The Concept Of Csr In Accounting Theory And Practice In Poland – Empirical Study

Author: UKASZ MATUSZAK, POZNAN UNIVERSITY OF ECONOMICS

Charles Cho, ESSEC,Giovanna Michelon, University of Exeter Business SchoolRobin Roberts, University of Central Florida

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MB = Market Based

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Collected Papers




TAXATION

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Collected Papers • PSD Sessions • TAXATION

SESSION: TX–PSD DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

TXPSD01 Chair: RAQUEL ALEXANDER Room: GammaHouse: Olümpia

Do Tax Information Exchange Agreements Affect The Extent And Riskiness Of Multinational Firms’ Tax Avoidance?

Author: GERRIT LIETZ, UNIVERSITY OF MUENSTER

Christoph Watrin, University of Münster

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Discussant: Petya Platikanova

The Relevance Of Complex Group Structures For Income Shifting And Investors’ Valuation Of Tax Avoidance

Author: TIM WAGENER, UNIVERSITY OF MUENSTER

Tim Wagener, University of Münster

Co-authors:


Discussant: Eva Eberhartinger

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Collected Papers • PS Sessions • TAXATION

SESSION: TX–PS DAY AND TIME: WEDNESDAY 21 MAY • 14:30-16:00

TXPS01 Chair: JANIE WHITEAKER-POE Room: 312

Corporate Financial Policy And Investor Taxation In Central And Eastern Europe

Author: SILKE RÜNGER, GRAZ KARL-FRANZENS UNIVERSITY

Stephanie Sikes, University of PennsylvaniaClare Wang, Northwestern University

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House: EBS

Cross-Country Evidence On The Relation Between Capital Gains Taxes, Risk, And Expected Returns

Author: LUZI HAIL, UNIVERSITY OF PENNSYLVANIA

Yongkeun Yoo, Korea UniversityIljoo Kang, Korea University

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Corporate Tax Avoidance, Institutional Investor And The Cost Of Equity Capital: Evidence From Korea

Author: HONGMIN CHUN, CHUNGBUK NATIONAL UNIVERSITY

Magdalena Haring, Graz Karl-Franzens University, Department Of Accounting And TaxationRainer Niemann, Graz Karl-Franzens University, Department Of Accounting And Taxation

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SESSION: TX–PS DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

TXPS02 Chair: MATTHIAS PETUTSCHNIG Room: 312

Tax Avoidance And Pyramidal Layers: Evidence From Taiwan

Author: SOPHIA H.T. LIU, NATIONAL TAIWAN UNIVERSITY

Audrey W.H. Hsu, National Taiwan UniversityCo-authors:


House: EBS

Profit Shifting And Tax Response Of Multinational Banks

Author: JULIA ANNA MERZ, UNIVERSITY OF COLOGNE

Michael Overesch, University of CologneCo-authors:


How Does Aggressive Tax Planning Of Multinational Firms Affect Accounting-Based Etrs?

Author: TANJA HERBERT, UNIVERSITY OF COLOGNE

Michael Overesch, University of CologneCo-authors:


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SESSION: TX–PS DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

TXPS03 Chair: ERICH PUMMERER Room: 312

Tax Compliance And Perceived Professional Proficiency Of Tax Auditors: The Case Of Slovenia

Author: LIDIJA HAUPTMAN, UNIVERSITY OF MARIBOR

Romana Korez-Vide, University of Maribor, Economics and Business FacultyMirjana Horvat, University of Maribor, Economics and Business Faculty

Co-authors:

SU = Survey

House: EBS

Tax Avoidance Revisited - Exploration Of The Influence Of Contextual Factors For German Multinational Firms

Author: ANNA FELLER, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY

Deborah Schanz, MUNICH LUDWIG-MAXIMILIANS UNIVERSITYCo-authors:



TXPS04 Chair: MARKUS DILLER Room: 312

How Disclosure Of Income Taxes Influences Firm Value: A Cross Country Comparison Of Ifrs Adopters

Author: VICTOR BARROS, ISEG - LISBON SCHOOL OF ECONOMICS AND MANAGEMENT, UNIVERSITY OF LISBON

João C. Neves, ISEG - Lisbon School of Economics and Management, University of LisbonCo-authors:


House: EBS

Do Corporate Tax Cuts Increase Investments?

Author: LAURA BRANDSTETTER, FREE UNIVERSITY OF BERLIN

Martin Jacob, WHU - Otto Beisheim School of ManagementCo-authors:


The Relevance Of Tax Information In Oci

Author: EVA EBERHARTINGER, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS

Soojin Lee, Vienna University of Economics and BusinessCo-authors:

EX = Experimental

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TXPS05 Chair: PETYA PLATIKANOVA Room: 312

Towards An Optimal Level Of Tax Avoidance

Author: THOMAS OMER, UNIVERSITY OF NEBRASKA-LINCOLN

Kirsten Cook, Texas Tech UniversityWilliam Moser, Miami University Ohio

Co-authors:


House: EBS

Firm Valuation And The Uncertainty Of Future Tax Avoidance

Author: MARTIN JACOB, WHU - OTTO BEISHEIM SCHOOL OF MANAGEMENT

Harm Schütt, WHU - Otto Beisheim School of ManagementCo-authors:



TXPS06 Chair: DIRK KIESEWETTER Room: 312

Real Tax Effects And Tax Perception Effects In Decisions On Asset Allocation

Author: KRISTINA HEMMERICH, UNIVERSITY OF WUERZBURG

Martin Fochmann, University of HannoverCo-authors:

EX = Experimental

House: EBS

Estimating Tax-Loss Carryforwards

Author: MARTINA RECHBAUER, GRAZ KARL-FRANZENS UNIVERSITY


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SESSION: TX–PS DAY AND TIME: FRIDAY 23 MAY • 09:00-10:30

TXPS07 Chair: CAREN SURETH Room: 312

The Impact Of Taxation On International Assignment Decisions - A Principal-Agent Approach

Author: JAN THOMAS MARTINI, UNIVERSITY OF BIELEFELD

Rainer Niemann, Graz Karl-Franzens UniversityCo-authors:


House: EBS

The Economics Of Corporate Tax Evasion

Author: MARTIN BAUMANN, LEIPZIG UNIVERSITY

Yasuhiro Ohta, Keio University

Co-authors:


Book-Tax Conformity And Compensation Contracts

Author: YUTARO MURAKAMI, KEIO UNIVERSITY

Sebastian Knödler, University of AugsburgMichael Krapp, University of AugsburgCarmen Bachmann, Leipzig University

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TXPS08 Chair: KATHLEEN ANDRIES Room: 312

Interactive Effects Between Tax Havens, The Location Of Operations Of German Listed Companies And The Oecd List – Evidence From Panel Data, Content And Document Analysis

Author: MAXIMILIAN KITTL, UNIVERSITY OF PASSAU

Raquel Alexander, Washington and Lee UniversityJeffrey Gramlich, University of Southern Maine

Co-authors:


House: EBS

What Happens When Tax Havens Are Shut Down? An Analysis Of Accounting Decisions And Location Decisions

Author: CHRISTOPH WATRIN, MUENSTER UNIVERSITY

Markus Grottke, University of Passau

Co-authors:


Nothing To See Here: International Tax Risk Measures Undermined By Tax Haven Opacity

Author: JANIE WHITEAKER-POE, BAYLOR UNIVERSITY

Martin Thomsen, University of Münster, Institute of Accounting and TaxationRobert Ullmann, University of Münster, Institute of Accounting and Taxation

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TXPS09 Chair: SASKIA KOHLHASE Room: 312

Influence Of Financial Reporting Incentives On The Use Of The Tax Expense As An Earnings Management Tool In Private Firms

Author: KATHLEEN ANDRIES, KU LEUVEN


House: EBS

Tax Aggressiveness And Real Earnings Management: Same But Different

Author: ROSS WILLIAM MCCLURE, UNIVERSITY OF TECHNOLOGY SYDNEY

Roman Lanis, University of Technology, SydneyPeter Wells, University of Technology, SydneyGrant Richardson, University of Adelaide

Co-authors:


Financial And Tax Reporting Alignment, Credit Sales, And Earnings Management

Author: DENNIS SUNDVIK, HANKEN SCHOOL OF ECONOMICS

Martine Cools, KU LeuvenAlexandra Van Den Abbeele, KU LeuvenSteve Van Uytbergen, KU Leuven

Co-authors:


TXSE

ISP

SM

AG

VFR

FAED

AU


Collected Papers • RF Sessions • TAXATION

SESSION: TX–RF DAY AND TIME: WEDNESDAY 21 MAY • 16:30-18:00

TXRF01 Chair: EVA EBERHARTINGER Room: 109

Utility-Based Investment Neutral Tax Systems For Decisions Of Tax Payers With Heterogeneous Risk Attitudes

Author: MARKUS GROTTKE, UNIVERSITY OF PASSAU

Markus Diller, University of PassauJosef Schosser

Co-authors:


House: EBS

The International Financial Reporting Standards Allow Companies Free Play To Determine The Effective Tax Rate

Author: JOOP WITJES, LEIDEN UNIVERSITY


Tax Avoidance And Social Control

Author: MARKUS DILLER, UNIVERSITY OF PASSAU

Johannes Lorenz, University of PassauCo-authors:


Tax Aggressiveness Of Taxpayers With Heterogenous Income And Uncertainty About Taxable Income

Author: JOHANNES LORENZ, UNIVERSITY OF PASSAU

Markus Diller, University of PassauCo-authors:


Can The Ifrs Tax Base Be A Comparative Advantage Of A Small Open Economy? A Case From The Czech Republic

Author: DAVID PROCHAZKA, UNIVERSITY OF ECONOMICS IN PRAGUE

Dick Van Offeren, Leiden UniversityTim Verdoes, Leiden UniversityRené Orij, Leiden University

Co-authors:


TXSE

ISP

SM

AG

VFR

FAED

AU



SESSION: TX–RF DAY AND TIME: THURSDAY 22 MAY • 09:00-10:30

TXRF02 Chair: CAREN SURETH Room: 109

Ccctb – The Employment Factor Game

Author: MATTHIAS PETUTSCHNIG, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS

Tobias Steigenberger, Wuerzburg UniverityMatthias Stier, Wuerzburg

Co-authors:


House: EBS

Did The Economic Impact Of Ccctb Affect The Voting Behaviour Of Meps?

Author: ISABELLE VERLEYEN, UNIVERSITY COLLEGE GHENT

Deborah Schanz, LMU - Institute for Taxation and AccountingSara Keller, WHU - Otto Beisheim School of Management

Co-authors:


Measuring Tax Attractiveness Across Countries

Author: ANDREAS DINKEL, MUNICH LUDWIG-MAXIMILIANS UNIVERSITY

Eva Eberhartinger, Vienna University of Economics and Business

Co-authors:


Is Legal Certainty For Taxpayers Desirable? A Taxpayers And Tax Authorities’ View On Advance Tax Rulings

Author: PIA VOLLERT, UNIVERSITY OF PADERBORN

Markus Diller, University of PassauGeorg Schneider, University of PaderbornCaren Sureth, University of Paderborn

Co-authors:


Can Formula Apportionment Really Prevent Multinational Enterprises From Profit Shifting? – The Role Of Asset Valuation And Leases

Author: DIRK KIESEWETTER, UNIVERSITY OF WUERZBURG

Annelies Roggeman, University College GhentPhilippe Van Cauwenberge, Ghent UniversityCarine Coppens, University College Ghent

Co-authors:


TXSE

ISP

SM

AG

VFR

FAED

AU




TXRF03 Chair: RAQUEL ALEXANDER Room: 109

Empirical Evidence For Tax-Loss Selling On The German Stock Market

Author: CHRISTOPH ENGELHARD, ILMENAU UNIVERSITY OF TECHNOLOGY

Gernot Braehler, Ilmenau University of TechnologyCo-authors:


House: EBS

Taxes And Audit Quality

Author: ERICH PUMMERER, INNSBRUCK UNIVERSITY

Marcel Steller, INNSBRUCK UNIVERSITYCo-authors:


Tools For Company Capitalization

Author: PAOLO PIETRO BIANCONE, UNIVERSITY OF TURIN


Repeated Tax-Losses And Accumulated Tax-Loss Carryforwards - The Role Of Tax-Book Differences

Author: SASKIA KOHLHASE, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS


Does Uncertainty About The Weights On The Apportionment Factors Lower Groups’ Expectations About The After-Tax Corporate Income?

Author: REGINA ORTMANN, VIENNA UNIVERSITY OF ECONOMICS AND BUSINESS


TXSE

ISP

SM

AG

VFR

FAED

AU




TXRF04 Chair: SASKIA KOHLHASE Room: 109

Could Tax Aspects Of Mergers Cause The Main Obstacles In Realization Of Cross-Border Merger In Europe?

Author: MARCELA ZAROVA, UNIVERSITY OF ECONOMICS IN PRAGUE

Keikichi Kato, Hirosaki UniversityCo-authors:


House: EBS

Empirical Examination Of Market Reaction To Transfer Pricing Taxation Announcement In Press -Japanese Perspective-

Author: HIROSHI OHNUMA, TOKYO UNIVERSITY OF SCIENCE

Jana Skálová, University of Economics, PragueCo-authors:


Tax Sells – How Do Jurisdictions Attract Firms And How Do Firms React To These Mispricings?

Author: MARTIN THOMSEN, UNIVERSITY OF MUENSTER



Author index

AAaltola Pasi MARF01Abad Cristina GVPS12, ISPS01Abad David AUPS14Abayadeera Nadana EDRF02Abdel-Kader Magdy MARF06Abdel-Khalik A. Rashad FRRF07Abdolmahammadi Mohammad SEPS01Abdullatif Modar SERF05Abraham Anne EDPS01Abraham Santhosh FARF05Aburous Dina SEPS02Abyaneh Ali FRRF10Adhikari Ajay FRRF02Adnan Isin FARF07Aerts Walter FAPS10, ISRF01Agarwal Sumit FRPSD04Agasisti Tommaso PSRF02Aharoni Gil FAPS10Ahlberg Jenny AURF02Ahmed Kamran FRPSD05Aihara Motohiro MARF09Aksu Mine GVRF02Alas Ruth EDRF03Albertini Elisabeth SERF03Alcaide Muñoz Laura PSRF03, SEPS04Alcaraz Quiles Francisco José PSRF03Alcouffe Simon SERF05Aldogan M. Mehtap GVRF06Aldogan Mehtap GVRF06Aledo Martinez Juana FRRF14Alexander David FRPS11Alexander Raquel TXPS08Alexeyeva Irina AURF03Alhaj Ismail Alaa FRRF03Alissa Walid FRPSD04Aljaaidi Khaled EDRF01Alles Michael AURF03Allini Alessandra FRRF15Almeida José Joaquim Marques De AURF06, SERF06Almeida Bruno AURF06Almeida Bruno José Machado De SERF06Al-Moataz Ehsan Saleh EDRF01Al-Omiri Mohammed MARF08Amaral Juliana Ventura MARF07Amaral Neuton Alcedir De Lima PSRF04Amat Salas Oriol FRPS11, GVRF04Amel-Zadeh Amir FRPSD02Anagnostopoulou Seraina FRPS01Anderson Mark GVPS03, MAPS09Andrade José Célio Silveira SERF05André Paul AUPS09, FRPS13Andries Kathleen TXPS09Anggono Alexander PSRF05Aresu Simone FRRF01, SEPS03Argento Daniela PSRF05Arif Salman FAPSD02Arimany Núria FRPS26Arnaboldi Michela MARF04Arnold Bruce AUPS04Arnold Markus C. MAPS10Artz Martin MAPSD02Aschauer Ewald AUPS07, AURF07Astolfi Pierre FAPS08, FRPS29Aversano Natalia EDRF02Aversari Martins Eric FRRF10

Azizkhani Masoud AUPS17Azzali Stefano AURF03, AURF04Azzone Giovanni MARF04

BBaalbaki Shibly Fatima FRRF13Baboukardos Diogenis SERF02Bachmann Carmen TXPS07Bae Gil S. FRPS23Bae Jihun FRRF15Baele Annelien SEPS09Bagna Emanuel FARF07Baker C. Richard AURF08Balaguer-Coll Maria Teresa PSRF01Baldauf Julia AURF05Bar-Hava Keren GVRF03Barone Elisabetta FRRF07Barrios John FRPS02Barros Victor TXPS04Barth Mary FRPSD02Basil Charles FRRF02Basioudis Ilias G. AUPS17Bastida Francisco PSPS01, PSRF01Bateman Hazel AUPS04Bates Ken MARF07Baumann Martin TXPS07Bava Fabrizio GVRF03Bayer Emanuel FARF02Baylis Richard PSPS01Beatty Randolph GVPS04Bédard Jean AUPSD04Bedford David MAPSD03Beer Haley MARF03Behera Meera GVPS06Behnam Elodie FRRF06Beneish Messod Daniel FRPS15Benito Bernardino PSPS01, PSRF01Bens Daniel FRPSD02Benslimene Imen AUPS10Berg Karin AURF02Bergmann Iris FAPS02Berland Nicolas MAPS02Bernardi Cristiana MARF02Berndt Thomas SERF02Berthelot Sylvie SERF03Berzins Janis GVPS01Betancourt Luis FRRF02Beusch Peter MARF04Beuselinck Christof GVPS02Bhimani Alnoor MAPS04Bianchi Pietro Andrea AUPS13Biancone Paolo Pietro TXRF03Biedma Lopez Estibaliz AURF09Bilolo Céline SERF02Birch Nielsen Anja PSPS05Birt Jacqueline GVRF10Blanco Belen SEPS07Bleibtreu Christopher AUPS07Blomkvist Marita FRPS18Böcking Hans-Joachim GVRF05Boden Rebecca FARF06Bøhren Øyvind GVPS01Bol Jasmijn MAPS11Boland Lawrence A. EDRF02Bond David MAPS04Bonetti Pietro FRPS12, GVPS10Bonnier Carole PSRF02Bonsall Samuel FRPSD04Borba José Alonso FARF03, SERF05Bormann Sara MARF04


Author index

Boštjan i Eva AUPS07Boulianne Emilio EDRF01Boulland Romain FRPSD06Bouten Lies EDRF03, SEPS09, SERF06Bouwens Jan MARF04Brähler Gernot GVRF10, TXRF03Brandão Elísio GVRF09Brandstetter Laura TXPS04Bravidor Marcus EDPS02Bravo Urquiza Francisco GVPS12Breesch Diane AUPS03, AUPS11, FRPS18Broberg Pernilla AURF02, AURF09Brooks Li AUPS13Brousseau Carl AUPSD04Brouwer Arjan FRRF08, FRRF10Brown Stephen AUPSD01Bruggeman Werner MARF07Brun Martos Maria Isabel PSRF01Bruynseels Liesbeth GVPS12Bugeja Martin FRPS22, GVPS07Bürkland Sirle MARF10Busco Cristiano MARF11Butz Christoph MAPS14Byard Donal FRPS02

CCadez Simon EDRF01Cahan Steven FAPS04Caldarelli Adele ISRF02Calderón Reyes FRPS17Campa Domenico FRPS08Canetto Marcello SERF04Cao Ying FRPSD03, FRPS12Cao Nga MAPS06Capkun Vedran FRPS15Cardinaels Eddy MAPS12Cardoso Fontes Joana FRPS12Carini Cristian PSRF03Carrera Nieves AUPS13, FRRF08Carson Elizabeth AUPSD03Carter Mary Ellen MAPS15Casajus André FRRF14Cascino Stefano GVPSD03Casey Ryan FARF02Castro Miguel Angel Rivera SERF05Catalano Giuseppe PSRF02Catuogno Simona FRRF15Ceustermans Stefanie FRPS18Chahed Yasmine FRPS09Chakhovich Terhi SEPS05Chan Ann Ling-Ching AUPS04, FRPS14Chand Parmod FRRF03Chang Hsihui GVRF01Chang Millicent GVPS08Chang Wenching GVRF01Chapman Christopher S. MARF03Charitou Andreas FARF05, FARF07, GVPS07Che Limei GVPS05Chekkar Rahma FRPS14Chen Chen FAPS04Chen Cheng-Hung FRRF05Chen Chih-Ying FAPS11Chen Hanwen AUPS12Chen Hsin-Yu MAPS07Chen Jason SEPS05Chen Kun-Chih FAPS11Chen Long FRPS08

Chen Ni-Yun FAPS11Chen Songsheng ISRF02Chen Vincent FRPSD04Chen Xia FRPSD05Chen Yahn-Shir AURF09Chen Yiling GVPS06Chen Yu-Lin MARF01Cheng Qiang FRPSD05Cheng Xiaoyan GVPSD02Chikamoto Keisuke GVRF02Chin Cheng-Lung AUPS04Chithambo Lyton SERF01Chiu Peng-Chia FRPS23Cho Charles FRPS12, SEPSD01, SERF06Choi Jong-Seo AUPS06Choi Seung Uk FRPS23Chong H. Gin AURF08Choy Helen GVRF01Choy Siu Kai FRPS03Christensen Brant AUPS05Christodoulou Demetris FRRF14Chu Ling AUPSD01, FAPS14, FRRF13Chu Chen FRPS01Chun Hongmin TXPS01Chung Janne MARF05Chyz James FRPSD02Ciaburri Mirella GVPS07Cieslak Katarzyna GVRF09Cilloni Andrea FRPS27Cinquini Lino SEPS04Cisi Maurizio GVRF10Clacher Iain FAPS03, FRRF16Clegg Stewart MARF02Clubb Colin FARF07Cohen Daniel FRPS25Cohen Shira FAPS12Collin Sven-Olof AURF02, AURF03Collis Jill AUPS15, AURF05Colombo Martino SEPS04Conceição Mirian Gomes SERF05Cong Ling Mei FAPS15Cook Kirsten TXPS05Cools Martine TXPS09Cooper David FRRF13, MAPSD01Cooper Christine PSRF02Cooper Ian FAPS02Cooper Stuart FRRF13Coppens Carine TXRF02Cordina Renzo FRRF14

ornani Aleš FARF04Correia Maria FAPS12Corten Maarten AURF02Cortez Penica AUPS08Cosenza José Paulo FRRF07Coulmont Michel SERF03Coutinho E Silva Adolfo Henrique FRRF07Cready William FARF06Cuadrado-Ballesteros Beatriz PSRF01, SERF01Currie Mitchell MARF07Curtis Emer MAPS02Cuzdriorean Dan Dacian FRPS11

DDachwitz Hanno AURF06, FRRF05Daenzer Kai FRPS21Daff Lyn EDRF02Dai Rui MAPS01Dal Maso Lorenzo FARF07


Author index

Dalmácio Flávia Zóboli FRRF04D’Ambrosio Antonio FRRF15D’Amico Eugenio GVRF09Darwin Solomon MAPSD04Daske Holger FAPS01, GVPSD01De Baerdemaeker Jolien MARF07De Franco Gus FAPSD02De Harlez De Deulin Yannick MARF11De Lange Paul EDPS01, EDRF02De Loo Ivo MAPS13De Mello Lurion FRRF06De Santis Federica AURF06De Souza Ribeiro Maisa FRRF02De Villiers Charl SEPS08Dean Aftab FARF01Debreceny Roger ISRF01Dedoulis Emmanouil FRPS19Degos Jean-Guy FARF07Dekeyser Simon AUPSD02Dekker Henri MAPS11Dell’Atti Vittorio FRPS26Delvaille Pascale FARF05Demartini Paola MARF02Demerens Frédéric FARF05Deng Saiying FRPS10Dennis Ian FRRF07Desender Kurt GVPS03Desimone Steven SEPS01Dessaint Olivier FRPSD06Devalle Alain FRRF14Di Carlo Emiliano GVRF10Di Carlo Ferdinando PSRF02Di Donato Francesca FARF01Di Martino Giuseppe FARF07Dicuonzo Grazia FRPS26Dierkes Stefan MARF12Dikolli Shane S. MAPS08Dilger Thomas FRRF05Dilla William AURF04Diller Markus TXRF01, TXRF02Dimitropoulos Panadiotis FRPS19Dinh Thi Hong Nhung AUPS16Dinh Thi Tami FRRF11Dinkel Andreas TXRF02Diser Viktoria MAPS08Ditillo Angelo SEPS06Dixon Robert MARF11, SEPS08Dixon Rob FARF01Djelic Marie-Laure GVPS11Dobija Dorota AUPS10Dobler Michael FRRF16Dong Minyue FRRF11Doni Federica FRRF12Donnelly Ray FARF04Doukakis Leonidas FRPS15Downar Benedikt FRPS24, GVPS02Drake Andrea AUPS15Dreher Lauren AUPS06Du Yan GVPS02Duboisée De Ricquebourg Alan FAPS03Duff Angus SEPS02Dugdale David MAPS01Duh Rong-Ruey GVPS06Dumontier Pascal AUPS10, FRRF10, FRRF13Dunstan Keitha GVRF03Duong Chau FAPS09Dupuy Philippe FRRF03Durocher Sylvain AUPS11

Duygun Meryem PSRF04Dwita Sany FRRF12Dyczkowska Joanna MARF04Dyczkowski Tomasz MARF04

EEberhartinger Eva TXPS04, TXRF02Ebert Michael FRPS05Edwards John Richard AURF04Eierle Brigitte FRPS18Einhorn Eti FAPS10Ekasingh Erboon AURF07Elbashir Mohamed ISRF02Elbaz Samir MARF02Elfers Ferdinand FAPS01Eliwa Yasser FARF05Ellahie Atif FAPS01Ellwood Sheila PSRF04Elshandidy Tamer FRPS03Elzahar Hany FRRF02Emett Scott MARF04Endenich Christoph MARF08Engelhard Christoph TXRF03Epure Mircea GVPS03Erbacci Angelo PSRF02Erhart Raphaela MAPS13Erkens Michael GVPS06Ernst Christian MAPS07Ernstberger Jürgen AUPS02, FRPS24, GVPS02, SEPS08Eshleman John Daniel AURF05Essa Samy MAPS11Eugster Florian FRPS01Eulerich Marc AURF04Evans John FAPS15Everaert Patricia EDPS01, SEPS09

FFabrizi Michele FAPS15Faff Robert FRRF05Fang Junxiong AUPS04Fang Vivian FRPSD06Faramarzi Arshia FRRF08Faria Paula GVRF09Farneti Federica SERF04Fasan Marco SERF02Fehrenbacher Dennis D. ISRF02, MARF05Feige Jimmy SERF02Feller Anna TXPS03Fenech Jean-Pierre GVRF10Fenies Pierre MARF02Ferguson Andrew AUPS04Fernandez-Feijoo Belen ISPS01Ferreira Denize Demarche Minatti SERF05Ferreira-Da-Silva Amelia ISPS01Ferri Luca ISRF02Fidrmuc Jana FAPS09Fijalkowska Dominika FARF02Filip Andrei FRPS13, FRPS22Fischer Daniel MARF05Fischer Marc FAPS07Fisher Greg GVRF10Fitó M. Àngels FRPS26Flachere Isabelle PSRF02Florackis Chris GVRF08Flynn Antoinette FARF06Fochmann Martin TXPS06Fohn Stephanie GVPS07Folsom David FARF08Fontaine Patrice FAPS03


Author index

Forbes Peadar FARF06Formigoni Henrique GVRF07Forte-Deltell Anabel PSRF01Fortuna Fabio GVRF10Fowler Carolyn MAPS06Fox Kenneth FRRF13Franco Francesca MAPS15Francoeur Claude GVRF02, SEPS03Frandsen Ann-Christine GVRF02Franzen Nina FAPS06Freeman Mark EDPS01Freires Francisco Gaudêncio Mendonça SERF05Frezatti Fabio MARF10Fridson Marty FRPS15Frii Peter FAPS04Fujino Masafumi MAPS01Fülbier Rolf Uwe EDPS02, FRRF16Fullana Samper Olga FAPS07Funcke Nadine AUPS03

GGaeremynck Ann AUPSD02, GVPS12Gago Susana ISPS01Gaia Silvia FRRF01, SEPS03Gaio Cristina FRPS16Gal Graham AURF04Galle Annika GVRF10Gallego-Alvarez Isabel GVRF07, SERF01Gamble Edward MARF03Gan Ying GVPS06Gao Feng FARF02Gao Jing FAPS15Gao Ru FRPS21Gao Yanmin GVPS10Gao Zhan MAPSD02Garanina Tatiana FRRF12García Lara Juan Manuel FRPS10, FRRF14García Osma Beatriz SERF06García-Sánchez Isabel-María GVRF07, MAPS04, PSRF01Garde Sánchez Raquel PSRF03, SEPS04Garvey Anne Marie FRRF06Gatti Stefano GVPS02Gautier Frederic MARF02Geertsema Paul FRPS06Gendron Yves AUPS11, GVRF07Georgiou Ifigenia GVPS07Ghafran Chaudhry GVRF05Giacobbe Francesco MARF11Gietl Simon SEPS03Gietzmann Miles FRPS28Gillenkirch Robert MAPS10Gillenkirch Robert M. GVPS08Gillet Claire FRPS14Gioulmpaxiotis Georgios FARF01Gisch Celina PSPS03Giuliani Marco AURF06Gkougkousi Xanthi FRRF04Glaum Martin GVPS05Glover Steven AUPS05Godec Mina AUPS07Goebel Sebastian MAPS03Goettsche Max SEPS03Goh Jie Mein FRRF08Goh Lisa FRPS09Golyagina Alena EDRF01Gomes Sonia Maria Da Silva SERF05Gomez Carrasco Pablo SERF06Gomez-Biscarri Javier FRRF05

Gomez-Conde Jacobo MARF05Gonçalves Rute FRRF09Gong Guojin FRPSD06González Pérez María Teresa FRRF14Gonzalo Angulo José Antonio FRRF06Gordon Irene M. EDRF02Goretzki Lukas MARF07Gotti Giorgio FRPS01Gounopoulos Dimitrios GVPS04Graham Cameron PSRF02Gramlich Jeffrey TXPS08Graschitz Sabine FRRF05Gray Glen ISRF01Green Wendy AURF07Greenwood Margaret PSPS01, PSRF04Greiling Dorothea PSRF03Gromis Di Trana Melchiorre GVRF03Groot Tom MAPS11Gros Marius AURF01, GVPS10, GVRF05Gross Christian FRRF12Grossi Giuseppe PSRF01, PSRF05Grottke Markus FRPS04, MARF12, TXPS08, TXRF01Gu Feng GVRF03Guedes Carvalho Luis Nelson FRRF10Guermat Cherif FARF06Guerreiro Reinaldo MAPS06, MARF01, MARF07Guillamón María-Dolores PSPS01, PSRF01Guillamón Saorín Encarna FRPS10, SEPS07, SERF06Guiral Andres SEPS07Gul Ferdinand AUPS04, AUPS06Gullkvist Benita M. ISRF01Gumb Bernard FRRF03Güngörmü Ali Haydar EDRF03Gunn Josh FRPS10Günther Thomas MAPS02, SEPS09Günther Jens FRPS20Guo Qiang AURF06Guthrie James SERF04Guymon Ronald MARF04Gyoshev Stanley FARF07

HHageman Amy SEPSD01Hahnenkamp Stefan FRRF08Hail Luzi TXPS01Haller Axel SERF04Halw Oliver MAPS02Hamadi Malika FRRF01Hamann Maik MAPS02Hamberg Mattias GVRF09Hamers Lars FRPS17Hammami Helmi MARF08Han Ingoo FAPS06Hancock Phil EDPS01Haraldsson Mattias AURF03Hardies Kris AUPS03, AURF01, MAPSD03Haring Magdalena TXPS01Hashim Noor FAPS13Haslam Colin PSRF02Haslam Jim FARF05Hauptman Lidija TXPS03Hay David AUPS08Hayes Rick AURF08He Jia-Yu MAPS07He Ting FARF06


Author index

Heese Jonas FRPS02Hegazy Karim AURF07Hegazy Mohamed AURF07Heinen Andréas FRRF01Helduser Christiane FRPS18Hellmann Andreas FRRF06Hemmerich Kristina TXPS06Henselmann Klaus AUPS12Henttu-Aho Tiina MARF13Herbert Tanja TXPS02Hernesniemi Tommi AURF01Herremans Irene SERF04Hess Benjamin AUPSD03Hevas Dimosthenis FRRF16Hewitt Max FAPS09Hidayah Nunung GVRF08Hillier David GVPS08Himick Darlene PSRF02Himme Alexander FAPS07Hioki Koichi MARF03Hirsch Bernhard PSPS03Hirth Tabea MAPS12Hitz Joerg-Markus GVPSD02Hodge Frank FAPS09Hoelscher Jamie AUPS15Hoffjan Andreas MARF08Hoffmann Olaf MARF11Hofmann Christian MAPS08, MARF04Hofmann Ronny FRRF08Höglund Henrik AURF05Hollindale Janice SERF01Holmgren Caicedo Mikael PSPS03Holtsch Matthias MARF03Hommel Michael FRRF11Honigsberg Colleen FARF06Hoogendoorn Martin FRRF08Hook Silke MARF11Hoos Florian AUPS09Hoozée Sophie EDRF03Hoque Zahirul PSPS02Horii Satoshi MAPS01Horvat Mirjana TXPS03Hoskin Keith GVRF02, SERF03Houqe Muhammad Nurul FAPS05, GVRF03Howe John FRRF15Howieson Bryan EDPS01Hsieh Yi-Ting FRPS14Hsu Audrey Wen-Hsin GVPS06, GVRF09, TXPS02Hsu Hwa-Hsien GVPS04Hsu Sylvia MARF05Hsu Yu-Lin FRRF12Huang Yi-Ting FRRF01, GVRF04Huang Li Jin MAPS07Huang Zhongwei FAPS13Hummel Katrin SEPS07Hundal Shabnamjit Singh GVRF06Hung Shengmin FAPS14Hung Yushun FRRF05Hursti Kristian Juhana FARF08Hussainey Khaled FRRF02Hwang Yuhchang MAPSD02Hyndman Noel PSPS03Hyuk Shawn FRPS21Hyun Soonchul GVPS03Hyvönen Timo PSPS02, SEPS06

IIkäheimo Seppo MAPS05Inwinkl Petra FRRF15

Ipino Elisabetta FAPS15, GVPS10Iqbal Abdullah FARF02Isidro Helena FRPS28Islam Ainul FAPS05

JJabbour Mirna MARF06Jack Sarah MAPSD04Jackling Beverley EDRF02, GVRF03Jackson William MARF06, PSRF03, PSRF05Jacob Martin TXPS04, TXPS05Jae Gyong Jung FRPS21Jaggi Bikki AUPS17Janssen Sanne AURF01Jarva Henry FRRF02Jarvinen Tuukka AURF08Järvinen Janne PSPS02, SEPS06Jeanjean Thomas FRPS19, FRPS22Jeny-Cazavan Anne FRPS29Jerman Lambert GVRF02Jermias Johnny MARF01Jérôme Tiphaine SEPSD01Ji Hyunmi FARF04Ji Xu-Dong FRPS16Jiang Like AUPS09Jin Justin FRPS17Joannides Vassili MAPS02Johl Shireenjit GVRF03Jonäll Kristina FRRF09, SERF02Jones Michael John FRRF01, FRRF09Jones Mike GVPS11Jorissen Ann FRPS20, MAPSD03Jung Jae-Gyung FRPS21Jung Sung-Chool FRPS21

KKagaya Tetsuyuki FRPS27Kaiser Stefanie GVPS05Kajüter Peter AUPS02, FRPS24, MAPS06Kalinowski Jacek PSRF02Kallias Konstadinos GVPS04Kalytta Bastian GVRF10Kamijo Yoshio GVRF05Kanagaretnam Kiridaran FRPS17Kang Tony FRPS01, FRRF04Kang Il Joo GVPS09, TXPS01Kang Johnny FAPS12Kankaanpää Jari GVRF07Kantola Hannele PSPS04, SEPS06Kantola Satu-Päivi FRRF08Karamanou Irene FARF05Karampinis Nikolaos FRRF16Karasiewicz Baudot Lisa FRPS09Kardos Barbara EDPS01Karjalainen Jussi FRPS27Kärkinen Eija FARF08Karlsson Amelie AURF02Kaspereit Thomas FAPS13Kato Keikichi TXRF04Katsikas Epameinondas MARF11Katz Michael FAPS01Katz Sharon FARF06Kaumanns Sebastian FRRF15Ke Bin FRRF04Keller Sara TXRF02Kent Pamela SERF01Kermiche Lamya AUPS16Kern Anja MARF03Kern Thomas EDRF02


Author index

Keskek Sami FRPSD03Keusch Thomas GVPSD01Khalil Mohamed GVRF08Khemir Souhir SERF05Khlif Hichem GVRF08Khurana Inder FRPS10Kiesewetter Dirk TXRF02Kihn Lili-Anne MARF03Kilgore Alan AURF05Kiliç Merve SERF06Kim Han-Soo AURF01, AUPS03Kim Bo Young FAPS06Kim Hak Woon AUPS03Kim Hyungtae AUPS09Kim Jonghwan MAPS15Kim Sohyung FRRF04Kimura Fumihiko FRPS06Kirschenheiter Michael FARF02Kitching Karen MAPS09Kittl Maximilian TXPS08Klaes Elisabeth AUPS10Klassmann Florian AUPS02, FRPS24Klein Malte FRRF16Kleine Christian FAPS06Kleymenova Anya FAPS08Klimczak Karol FARF02Kloviene Lina SERF04Knardal Per Ståle MARF13Knauer Thorsten MAPS10Knechel Robert AUPS15Knechel W. Robert AUPSD01Knödler Sebastian TXPS07Knospe Oliver FRRF16Ko Wan Suk FRRF09Koch Christopher AUPS02, AURF06Koch Sebastian GVPS10Koenigsgruber Roland FRRF06Koh Yoonsung FRRF01Koharki Kevin FRPSD04Köhler Annette AUPS12Kohlhase Saskia TXRF03Kondo Takahito MARF09Kongchan Paweena MARF08Koo Jeongho MARF12Kopita Anastasia FARF05Kopp Lori AURF02Korez-Vide Romana TXPS03Kormiltseva Polina FRRF12Korn Olaf GVPS08Kotsias Stelios PSRF03Kousenidis Dimitrios V. FARF04Kraft Pepa FRPS08Kramer Stephan MAPS11Krapp Michael TXPS07Krishnan Gopal AUPS02Krupova Lenka PSPS05Kubota Keiichi FAPS02Kunz Christian MAPS14Kuzey Cemil EDRF03, MARF13, SERF06Kvaal Erlend FRRF04Kwak Byungjin AUPS09Kwak Jiyoung ISRF02

LLabelle Real GVRF02Labrenz Helfried FRRF14Ladas Anestis C. FARF04Lahtinen Aino-Maija EDPS01Lai Alessandro SERF02

Lai Cheng FARF08Lai Kam-Wah AURF03Lai Karen AUPS06Laine Matias SEPS06Laitinen Erkki K. AURF01, AURF08, FARF08Laitinen Teija AURF01Lakhal Faten GVRF02Lambert Damien AURF02Lambertides Neophytos FAPS02, FARF07Landis Cristina SERF04Landsman Wayne FRPSD02, FRPS08Langendijk Henk FRRF10Langevin Pascal MAPS05Langli John Christian GVPS05Lanis Roman TXPS09Lantto Anna-Maija FRPS09Larmande Francois AUPS01Larrinaga Carlos SERF03Lassou Philippe Jacques Codjo PSRF05Le Fever Hans AURF04Le Manh Anne FARF05Lee Byunghwan FRPS26Lee Changhee SEPS07Lee Cheol FRRF04Lee Edward FRPS14Lee Eileen Chia-Ling MARF03Lee Hyoik AUPS03, AURF01Lee Jaywon FAPS06Lee Jongeun AURF01Lee Joo Hyung MAPS09Lee Michael MAPS03Lee Min-Ning AURF09Lee Soojin TXPS04Lefsrud Lianne FRRF13Legoria Joseph AURF05Lehmann Nico GVPS09Leidner Jacob Justus AURF02Lejard Christophe FARF08Lemon W. Morley AURF02Lenz Hansrudi AURF02Lepistö Lauri MARF10Leung Edith FRPS13Lev Baruch GVRF03Levant Yves MAPS02Leventis Stergios FARF03, FRPS19Li Kai FAPSD01Li Siyi FARF02Li Xu FARF08Li Yan MAPS01Li Yue AUPS13Li Yutao FRPS10Liao Chih-Hsien GVRF09Liberatore Giovanni FARF07Lietz Gerrit TXPSD01Liguori Mariannunziata PSPS03Lim Hyong-Joo AUPS06Lin I-Cheng FRRF01, GVRF04Lin Yingfen MAPS07Lin Yu-Chun AUPS08Lindahl Frederick FRRF08Linder Stefan FRRF01Link Benedikt FRPS24Linthicum Cheryl AURF08Lisi Irene Eleonora SEPS06List Thomas FAPS05Liu Han SEPS08Liu Siming FRRF08


Author index

Liu Sophia H.T. TXPS02Lobo Gerald FRPSD03, FRPSD05, FRPS10, FRPS17Lodorfos George FARF01Loew Philipp FARF05Loh Chin Moi SERF01Lont David FRPS06Lopatta Kerstin FAPS13Lopes Patricia FRRF09López Subirés María Deseada PSRF03Lopez-Espinosa German FRPS17Lopez-Hernandez Antonio Manuel PSPS01Lopez-Valeiras Ernesto MARF05Lorenz Johannes TXRF01Lotz Juliane GVPSD01Lourenco Isabel FRRF04Lourenço Sofia MARF09Lowe Alan GVRF08Loyeung Anna FRPS22Lu Hai GVPS04Lu Helen FRPS06Lu Wei FRPS16Luccas Rudah Giasson FRRF04Lukas Christian MAPS11Lukka Kari MAPSD01Lund Morten PSPS05Lunkes Rogério João MARF05Luo Shuqing FRPSD06Luo Ting FRPSD05Luo Wei GVPS04Luypaert Mathieu FRRF09Lybaert Nadine AURF02, FRPS20

MM. R. Ponte Vera FRRF02Ma Debin SERF03Ma Hayley (le) FRRF14Maas Victor MAPS11Macciocchi Daniele GVPS05, GVPS07, GVRF04Machado Maria José FRRF10Macuda Ma gorzata SERF06Macve Richard SERF03Madadian Oveis FAPS10Maedler Markus GVRF04Maffei Marco ISRF02Mafrolla Elisabetta GVRF09Mahlendorf Matthias MAPS13Majoor Barbara AUPSD02Major Maria MAPS14Malagueño Ricardo MARF11Malmi Teemu MAPSD03Malmmose Margit PSPS04Malsch Bertrand GVRF07Maneemai Parichart MAPSD03Maniora Janine SEPS08Manthei Christina FRRF03Manzaneque Lizano Montserrat GVRF01Marinoni Marco A. FRPS27Marmousez Sophie FRPS19Marques Ana SEPS08Marques Maria Da Conceição Da Costa SERF06Marshall Nathan FAPSD02Mårtensson Maria PSPS03Martin Rebecca AUPS15Martinez Daniel MAPSD01Martinez Isabelle FRPS14Martínez-Ferrero Jennifer MAPS04, SERF01Martinez-Garcia Francisco Javier MARF10

Martini Jan Thomas TXPS07Martiniello Laura GVRF06Martinov-Bennie Nonna AURF05Mashruwala Raj MAPS09Mashruwala Shamin FRPS02Mason Stephani GVPS06Masquefa Bertrand MARF01Mastrolia Stacy FRPS01Mathieu Robert FAPS14, FRRF13Matolcsy Zoltan GVPS07, MARF11Mattei Marco Maria FAPS03Mattimoe Ruth MARF02Mättö Markus FAPS15Mättö Toni MARF12Matuszak ukasz SERF06Mauch Carolin MAPS08Mazza Tatiana AURF03, AURF04Mazzi Francesco FRRF02Mbagwu Chima FAPS14, FRRF13Mbengue Ababacar SERF02Mcclure Ross William TXPS09Mccolgan Patrick GVPS08Mcguigan Nick EDRF02Mckay Jade EDRF02McLeay Stuart J. FRRF07Mcmeeking Kevin FARF07Mehrpouya Afshin GVPS11Meier Christian MAPS10Mejía-Likosova Margarita FARF01Melgin Jari GVPS01Melis Andrea FRRF01, SEPS03Melloni Gaia SERF02Mendoza Carla MAPS05Mercken Roger AURF02Mereaux Jean-Paul SERF02Merino Barbara FRPS27Merino Madrid Elena GVRF01Mertens Gerard FRRF04Merz Alexander GVPS08Merz Julia Anna TXPS02Messier William F. AUPS09Messner Martin MARF07, SEPSD01Meuwissen Roger AURF02Meyer Renate E. PSPS03Michalak Jan FARF02Michelon Giovanna FRPS12, SERF06Miihkinen Antti EDPS01Miles Samantha SEPS02Miller Christine FAPS05Miller Lesley SEPS06Mindak Mary FRPS19Minnaar Reinald MARF09Mio Chiara SERF02Mitrovic Antonija EDRF02Miya Hiroshi MARF03Moffitt Jacquelyn AUPS13Mohd Ariff Arifatul FAPS05Mohd Kharuddin Khairul Ayuni AUPS17Mohrmann Ulf AUPSD03Moilanen Sinikka MAPS05Moldovan Rucsandra FRPS13, FRPS24Molina Horacio FRPS20Mollah Sabur GVPS01Monfardini Patrizio MAPS06Monroe Gary AUPSD03, AUPS17Mora Araceli FRPS20Mordan Noemi PSRF01Mörec Barbara FARF01Moreira Nayara Batista SERF05


Moreno Antonio FRPS17Morland Charlotte PSPS02Morley Julia FRPSD01Moser William TXPS05Moulang Carly MAPS12Moya Soledad FRPS26Mubako Grace AURF07Mueller-Bloch Stephanie GVPSD02Muhammad Zawawi Nur Haiza PSPS02Mukherjee Shibashish FAPS12Mulcahy Mark FARF04Müller Maximilian A. FRPS03, FRPS28, FRPS29Müller Ludwig SERF02Munir Rahat FRRF12Murakami Yutaro TXPS07Murcia Fernando FARF03Murcia Fernando Dal Ri SERF05Murcia Flávia Cruz De Souza FARF03Muszynski Michal FARF02Myers Linda FRPSD03, FRPS12Myllymäki Emma-Riikka AURF08

NNaarding Ewout FRRF10Najar Amir EDRF02Nakano Makoto GVRF07Nanda Dhananjay GVPS05Napier Christopher FRPS15Naranjo-Gil David MARF05Natoli Riccardo GVRF03Navarro-Galera Andrés PSRF03Nave Pineda Juan M. FAPS07Nazari Jamal SERF04Nazarova Nadezda MARF06Neamtiu Monica FRPSD02Negakis Christos FARF04Nekrasov Alexander FRPS23Neves João C. TXPS04Nevries Pascal MARF11Ng Jeff FRPS08Ngan Sai-Chung MAPS07Nguyen Nguyet FARF02Nguyen Nhut FAPS04Nguyen Pascal GVRF07Nguyen Thi Bich Ngoc MARF05Nicoliello Mario EDRF02Nieddu Luciano FARF01Nielsen Christian PSPS05, SEPS01Niemann Rainer TXPS01, TXPS07Niemi Lasse AUPS15Nienhaus Martin AUPS02, FRPS24Nikitin Marc MARF08Nilsson Anders MARF13Nishii Takeshi MARF09Nishitani Jumpei FRPS11Niskanen Mervi AURF05, FAPS15Nobes Christopher FRPS13, FRRF04Noda Akihiro SEPS09Novak Jiri FAPS09Nyland Kari PSPS02

OO’Connell Brendan EDPS01, EDPS02Oehler Andreas FAPS13Ogata Kensuke GVRF06Ohnuma Hiroshi TXRF04Ohta Yasuhiro TXPS07Ojala Hannu AUPS15, AURF05, EDPS01, FRPS22Okamoto Noriaki FRPS04

Oliveira Joao Pedro MARF02Oliveira Marcos MARF01Oliveira Neylane dos Santos SERF05Olsen Carmen AURF07Omer Thomas AUPS05, TXPS05Opdecam Evelien EDPS01Orens Raf FRPS20Orgaz-Guerrero Neus FRPS26Orij René AURF04, TXRF01Ortiz-Rodríguez David PSRF03Ortmann Regina TXRF03Ossadnik Wolfgang MARF03Oswald Tobias GVRF01Ott Christian SEPS09Overesch Michael TXPS02Ozkan Aydin GVRF08

PPaananen Mari FRPS18Paape Leen AUPSD02Paek Wonsun FARF04Paik Tae-Young FRPS21, MARF12Paik Daniel Gyung FRPS26Paik Hyewon FRRF01Pajunen Kati AURF05, FRPS22Palea Vera FRRF10Palermo Tommaso MARF09Palmon Dan FAPS10, SEPS07Panaretou Argyro FRPS12Pandit Shailendra FARF02, FRPS25Paoloni Mauro MARF02Papa Marco FRPS26Papanastasopoulos Georgios FARF03, FRPS15Parbonetti Antonio FAPS15, GVPS10Pare Jean-Louis FARF05Parisi Cristiana SERF04Park Chul W. FRRF15Park Sang Hyun FAPS06Park Sungjin AURF01Park Yeon Hee AURF01Parrondo Luz FRRF05, GVRF04Parte-Esteban Laura FRRF06Passetti Emilio SEPS04Paszkiewicz Aleksandra EDRF03Patel Chris FRRF12Paterson Audrey PSRF03, PSRF05Paugam Luc FAPS08, FRPS22, FRPS29Pauka Marek FARF02Paul Salima FARF06Pazzi Silvia PSRF04Peasnell Ken FRPS12Peda Peeter PSRF05Pedell Burkhard MARF05, SEPS04Pelger Christoph FRPSD01, FRPS11Peltier-Rivest Dominic GVRF01Pena Romera Francisco Dimas FRPS10Peng Chih-Wei SEPS03Peng Xiaofeng ISRF02Penno Mark FRPS05Perez Morote Rosario AURF08Perez-Lopez Gemma PSPS01Persson Martin FRPS15Pescetto Gioia FAPS09Peter Caspar David FRPS07Pettersen Inger Johanne MARF02Pettinicchio Angela FRPS08Petutschnig Matthias TXRF02Pevzner Mikhail MAPS09Pfeiffer Thomas MAPS08

Author index


Author index

Pfister Jan MAPSD04Pfitscher Elisete Dahmer FARF03Picard Claire-France AUPS11Pie Laia SERF01Pierk Jochen FRPS07Pimentel Luis MAPS14Pimentel Rene Coppe FARF03Pinto Ines FRPS16Pinto Basto Florence MARF09Piot Charles AUPS16Pittroff Esther GVRF08Piwonska Anna FRRF15Plata Díaz Ana María PSPS01Platikanova Petya FAPS03Plüschke Boris D. FRPS04Polzer Tobias PSPS03Pontones Rosa Carolina AURF08Porumb Vlad Andrei FRRF01Pownall Grace FRPS23Prakash Rachna FRPS23Pratt Jamie FAPS09Prencipe Annalisa GVPS02Presthus Aksel S GVPS08Priego De La Cruz Alba Maria GVRF01Prior Diego FARF01Prochazka David TXRF01Pulcinelli Ingrid FRRF15Pummerer Erich AUPS01, TXRF03Puolamäki Esa MARF07Puyou Francois-Regis MAPS14

QQasem Rasha SERF05Qiu Buhui FAPSD01Quattrone Paolo MAPS06Quick Reiner AUPS07Quinn Martin MARF06

RRaftery Adrian AUPS04Ragaigne Aurélien MARF08Rahman Sheehan FRRF06Rahmat Muhid FRPSD05Ranasinghe Tharindra FRPSD03Raonic Ivana FRPS28Raschke Robyn AURF04Raškovi Matevž FARF01Ratiu Raluca Valeria FRRF05Ratzinger-Sakel Nicole V. S. AUPS12Rautiainen Antti MARF12Rechbauer Martina TXPS06Reichelt Kenneth AURF05Reid Gavin C. FRRF12Reid Graeme AURF07Reimer Marko MAPS13Reimig Stefan EDPS02Rejc Buhovac Adriana MARF09Renders Annelies FRPS17, FRPS18Rennie Morina AURF02Reuter Marek SEPSD01Revellino Silvana MAPS01Rezende Amaury Jose FRRF07Richard Chrystelle AUPS09, AURF02Richardson Scott FAPS01, FAPS12Richardson Grant TXPS09Richtermeyer Sandra MAPS11Riedl Edward J. FRPS03Rieg Robert EDRF03Riepe Jan FRPS25Rimmel Gunnar FRRF09, FRRF15, SERF02

Ringham Kate SEPS02Ríos-Martínez Ana María PSPS01Rizzato Fabio FRRF14Robbestad Anne Isabelle PSPS04Roberts Robin SERF06Rodgers Waymond AURF07Rodrigues Vicente Ernesto Fernando PSRF04Rodriguez Paula I. AURF09Rodríguez Bolívar Manuel Pedro PSRF03, SEPS04Roetzel Peter G. ISRF02, SEPS04Roger Tristan FAPS03Roggeman Annelies TXRF02Romero Jorge ISPS01Rosett Joshua FARF03Roslender Robin SEPS01Rossetti Silvia FRRF12Rossi Davide FARF07Rota Silvia PSPS03Rötzel Peter MARF05Rover Suliani SERF05Różańska Ewa SERF06Rubia Antonio FRPS17Ruffing Patricia FRPS07Ruggiero Pasquale MAPS06Ruiz Emiliano AURF09Rünger Silke TXPS01

SSaastamoinen Jani FRPS22Sadka Gil FAPS14, FARF06Sahay Savita MARF06Sahlström Petri FRRF02Saito Yoshie MAPS15Saka Chika SEPS09Salama Aly FARF01, SEPS08Salewski Marcus FRRF02Samagaio António MARF09Samaha Khaled GVRF08Samarinas Michalis AUPSD04Sami Heibatollah AUPS04Sanada Masatsugu FRRF03Sánchez Expósito María J. MARF05Sánchez-Ballesta Juan Pedro AUPS14Sandelin Mikko MAPSD03Sangster Alan GVRF05Santana Santos Edilene FRRF02Sarath Bharat AUPS16Sarquis Raquel FRRF04Saulpic Olivier PSRF02Sawabe Norio MAPS01Scagnelli Simone GVRF10Schaberl Philipp FRRF10Schadewitz Hannu FRRF08Schäfer Ulrich FRPS11, MARF12Schäffer Utz MAPS13Schanz Deborah TXPS03, TXRF02Schaper Stefan SEPS01Schiemann Frank FRPS16, SEPS09Schlick Christian SEPS07Schneider Georg TXRF02Schoendube Jens Robert FRPS05Schoendube-Pirchegger Barbara FRPS05Scholz Christoph GVRF10Schöndube Jens Robert MAPS08Schosser Josef MARF12, TXRF01Schröder Moritz MAPS06Schultze Wolfgang FAPS02, FAPS05, FRRF03, GVRF01Schulz Alexander MAPS06Schütt Harm FAPS04, TXPS05Seal Will MAPS04, MARF02


Seavey Scott AUPS15Segura Liliane Cristina GVRF07Seiwald Johann PSPS03Sellhorn Thorsten EDPS02, FRPS03, FRPS28, FRPS29Sen Pradyot FRPS19Seppänen Harri FARF06Sextroh Christoph GVPSD01Shahzad Khurram FRRF04Shailer Greg AUPS17Shan Jialu FRRF11Shan Yuan George GVPS12Shane Philip FAPSD01, FRRF11Shao Pei FRPS10Shelley Marjorie AUPS05Shen Rui FAPSD01Shields Karin FRRF16Shields Timothy FRPS14Shih Bi-Ying GVRF04Shin Yong-Chul FARF03Shirkhani David FRPS18Shiwakoti Radha FARF02Shuai Mark AUPS06Shyu Hawfeng GVRF04Sidhu Baljit FRPS21, FRRF11Sidorova Yulia MARF04Siering Michael FRPS07Siivonen Salla MARF07Sikalidis Alexandros FARF03Sikes Stephanie TXPS01Silska-Gembka Sylwia Magda EDRF03Simga Mugan Can GVRF02Simnett Roger AUPSD03, AURF07Simunic Dan AUPSD01, AUPS13Sin Samantha EDRF02Singer Zvi GVPS09Sippola Kari MARF12Sirois Louis-Phlippe FRPS19Sivabalan Prabhu MAPS04Skálová Jana TXRF04Skerratt Len FRRF08Skiera Bernd FARF02Skog Peter AURF09Skully Michael GVPS01Slack Richard FRRF13Slapnicar Sergeja AUPS07Smaldore Loredana Giovanna MARF11Smith Julia FRRF14, SEPS06Smith David GVPSD02, FAPSD01, FRRF11Smith Jason L. AUPS09Sobanska Irena PSRF02Solomon Jill GVPS11Solstad Elsa MARF02Soltani Bahram GVRF01Sommer Friedrich MAPS10Somohano Francisco M. MARF10Song Inman AURF01, FARF04Song Seungah MARF12Sort Jesper PSPS05Soteriou Andreas GVPS07Souza Rodrigo MAPS06, MARF01Souza Gueibi Peres PSRF04Souza Rodrigo Silva De SERF05Späthe Stephan H. FRRF01Spieß Nicole FRPSD01Sponem Samuel MAPS02Springer Sargent Carol AURF07Stacchezzini Riccardo SERF02

Stacescu Bogdan GVPS01Stadler Christian FRPS13Stainbank Lesley June FRPS04Stammerjohan William AUPS15Steccolini Ileana PSPS03, PSRF01Stecher Jack FRPS05Steckel Rudolf AURF05Steckel-Berger Gabriele AURF05Stefani Ulrike AUPSD03, AUPS07Stehle Alexander SEPS04Steigenberger Tobias TXRF02Steijvers Tensie AURF02Stein Sarah FRPS10Steinbart Paul AURF04Steindl Tobias SEPS03Steller Marcel AUPS01, TXRF03Stephan Jens FRPS19Stich Michael AUPS12, GVPS02Stier Christian FRPS28Stier Matthias TXRF02Stitle John FRRF03Stolowy Herve FAPS08Strauss Erik MAPSD04Strong Norman FAPS13Strydom Maria MAPS12Suematsu Eiichiro MARF03Sugahara Satoshi EDRF02, FRRF03Suh Jangwon FRPS02Suk Inho AUPS09Sundgren Stefan AUPS14Sundvik Dennis TXPS09Sureth Caren TXRF02Šušnjar Goran MARF09Suzuki Tomohiro FRRF13Svanstrom Tobias AUPS14Svanström Tobias AURF03Swenson Dan MARF08Szczesny Andrea MAPS07

TTagesson Torbjorn AURF03Taguchi Satoshi GVRF05Tahinakis Panayiotis AUPSD04Takasu Yusuke FRRF13Takeda Fumiko GVRF02Takehara Hitoshi FAPS02Taminiau Yvette FRRF13Tamm Hallström Kristina PSPS03Tan Youchao FRPS03Tanaka Yuki FRPS12Tandy Paulette AUPS09Tansel Cetin Ayse GVRF02Tanyi Paul FRRF11, GVPSD02Tauringana Venancio SERF01Tawfik Mayada AURF07Tayler William MARF04Teinilä Timo FARF06Tenucci Andrea SEPS04Teodori Claudio PSRF03Terzani Simone FARF07Testarmata Silvia GVRF10Teuteberg Torben FRRF02Tharapos Meredith EDPS02Theis Jochen AURF04Theodorsson Emily AURF09Theodosopoulos Grigorios PSRF02Theuvsen Ludwig PSRF03Thomakos Dimitrios FARF03Thomas Anne-Maree FRPS29Thomsen Martin TXPS08, TXRF04

Author index


Author index

Tinaikar Surjit FRPS06Tiscini Riccardo GVRF04, GVRF06Tortosa-Ausina Emili PSRF04, PSRF01Toscano David FAPS07Towry Kristy L. MAPS10Trapp Rouven MARF08Tremblay Marie-Soleil GVRF07Trombetta Marco AUPS13Truong Thu Phuong GVRF03Tsai Yuan-Tang AURF06Tsalavoutas Ioannis FRRF02Tsang Albert FRPSD03, FRPS08, FRPS12Tsekeris Athanasios GVPS08Tsekrekos Andrianos FRPS01Tseng Ayung FAPS14Tsitsianis Nick PSRF02Tsunogaya Noriyuki FRRF03Tuli Kapil R. FARF02Tuna Irem GVPSD03, MAPS15Turner Michael GVRF10

UUche Chinyere GVPS11Ullmann Robert FARF05, TXPS08Umans Timurs AURF09Urcan Oktay GVPSD03Uyar Ali EDRF03, MARF13, SERF06

VValderrama Laura FRPS17Valentincic Aljosa FRRF07Valuckas Danielius EDRF01Van Buuren Joost AUPSD02Van Caneghem Tom FAPS10, FRRF09Van Cauwenberge Philippe TXRF02Van Den Abbeele Alexandra TXPS09Van Der Heijden Hans ISPS01Van Der Laan Smith Joyce FRPS26Van Der Tas Leo FRPS20Van Linden Christophe AUPS05Van Mourik Carien GVRF05Van Offeren Dick TXRF01Van Peteghem Mathijs GVPS12Van Staden Chris SERF04Van Triest Sander MAPS03Van Uytbergen Steve FRRF09, TXPS09Van Veen-Dirks Paula MAPS13Van Zijl Tony FAPS05, GVRF03Vandenhaute Marie-Laure AUPS11Vanhems Anne SERF05Vanhoof Els ISRF01Vanstraelen Ann AUPSD03, AUPSD04, AURF02Vasarhelyi Miklos AURF03Vasconcelos Alexandre Meira De SERF05Vasconcelos Mapurunga Patricia FRRF02Vasnev Andrey FRRF14Vassallo Peter MARF06Vasvari Florin FAPSD02Veenman David GVPSD03Vega Jose AURF08Verbeeten Frank MAPS03Verdier Marie-Anne FRRF11Verdoes Tim TXRF01Verleyen Isabelle TXRF02Verona Roberto FRRF12Verriest Arnt FRPS13Vesty Gillian MARF08Viarengo Luca GVPS02

Vicente Cristina PSRF01Victoravich Lisa M. FRRF10Vinnari Eija MAPSD01Virtanen Tuija SEPS05Visser Leonard AURF04Vitorino Martins Francisco GVRF09Vladu Alina Beattrice FRPS11Vollert Pia TXRF02Vorst Patrick FRPS17, FRPS25Vosselman Ed MARF09Vural Derya GVRF09Vyas Dushyantkumar Maheshkumar FAPSD02

WWagener Tim TXPSD01Wagenhofer Alfred GVPS10Wagner Alexander F. FRPS01Wakabayashi Toshiaki MARF05Wakefield James MARF11Walker Martin FRRF06Walsh Eamonn FAPS11Wang Taychang AURF06, FAPS14Wang Changjiang (John) AUPS02Wang Clare TXPS01Wang Yan GVPS09Wang Yanyan AUPS05Warren Liz MAPS04Warsame Hussein GVPS03Wasley Charles FRPS25Watanabe Mariko GVRF02Watrin Christoph FARF05, TXPSD01, TXPS08Watty Kim EDPS01, EDRF02Weber Jürgen MAPSD04Weiskirchner-Merten Katrin MARF13Weissenberger Barbara E. FAPS06, MAPS03, MAPS12Wells Peter TXPS09Wencel Agnieszka PSRF02Wendt Stefan FAPS13Werner Jörg R. AUPS10, AURF06, FRRF05Whiteaker-Poe Janie TXPS08Widener Sally MAPS03Willekens Marleen AUPSD02, AUPS05Windeck Dorthe MAPSD04Windsor Carolyn SERF01Winkler Nadine AUPS12Witjes Joop TXRF01Wittenberg-Moerman Regina FAPSD02Witzky Marcus FRPS20Wöhrmann Arnt MAPS10Woodhead Anne MARF11Woods Margaret GVRF08Worret Daniel AURF01, GVRF05Wright Sue AURF05, FRPS29Wright Arnie AUPSD02Wu Ming-Cheng FRRF01, GVRF04Wu Hai FRPS29Wu Han GVRF08Wu Junjie FARF01Wu Wan-Ting MAPSD02Wu Yu-Hsuan GVPS04

XXin Hua AUPS16, AUPS17, FAPS10Xin Baohua FRPS14Xin Jiayuan FARF01Xing Liquan AUPS12


Xu Alice-Liang FAPS11

YYagüe-Guirao José AUPS14Yamaguchi Tomoyasu FRPS06Yang Yong (george) FRPS12Yapa Prem MARF08Ye Minlei AUPSD01, AUPS13Yeow Chiing FRRF06Yi Lin FRPSD03Yim T L Andrew AUPS01Yin Huaxiang MAPS12Yohn Teri FAPSD02Yokoyama Ai GVRF02Yoo Yong Keun GVPS09Yoo Yongkeun TXPS01Yoon Sung Wook FRPS26Young Danqing FRRF04Young Donald MARF04Yu Jimmy MAPS09Yu Lisheng AUPS05Yue Heng FRPSD05Yueh Meng-Lan FRPS14Yuliansyah Yuliansyah MARF01Yurtoglu Burcin GVPS06

ZZach Tzachi FRPS25Zachariassen Frederik MARF10Zafra-Gomez Jose Luis PSPS01

Zahir-Ul-Hassan Muhammad Kaleem MARF09Zaman Groff Maja EDRF01Zambelli Simona PSRF04Zarlowski Philippe PSRF02Zarova Marcela TXRF04Zeng Cheng FRPS03Zeng Qi FAPS10Zhang Ping AUPSD01, FAPS14, FRRF13Zhang Jing GVPS09Zhang Meiyi GVRF03Zhang Qi FRRF16Zhang Suning FAPSD01Zhang Weina FRPSD04Zhao Qiuhong FRRF15Zhao Rong FARF08Zhao Yuping AUPS05Zheng Ying FRPS03Zhou Haiyan AUPS04, AUPS12Zhu Aiyong AURF06Zhu David ISRF02Zhuang Zili FRRF04Zicke Julia FRRF11Zipfel Sarah AURF04Zisis Vasileios FRRF09Zóboli Dalmácio Flávia FRRF07Zubler Susanne PSPS03Zuelch Henning FRRF02Zuraida Zuraida FAPS05

Author index