This document provides information about the upcoming 12th World Congress of Accounting Educators and Researchers taking place from November 13-15, 2014 in Florence, Italy. The summary includes:
1) The Congress will be held at Palazzo Vecchio on November 13th and the University of Florence's Social Sciences Campus on November 14-15th.
2) Over 500 accounting educators and researchers from around the world are expected to attend and participate in parallel sessions, a research forum, and social events including an opening ceremony and gala dinner.
3) The Congress will celebrate the 30th anniversary of the International Association for Accounting Education and Research (IAAER) and provide an opportunity to review
Qualitative characteristics & accounting principles slide show gamemickykell
This document outlines key qualitative characteristics and accounting principles. The qualitative characteristics that make financial reports useful are comparability, understandability, relevance, and reliability. Some important accounting principles discussed are the entity principle, going concern principle, historical cost principle, consistency principle, conservatism principle, and monetary principle. These principles provide guidance on how transactions should be recorded and reported.
The document announces the 13th European Pathology Congress to be held August 2-3, 2017 in Milan, Italy. The conference will bring together over 500 participants from around the world to share knowledge and research on pathology and laboratory medicine. The main theme is "Emphasizing the Modernizations in Pathology". Young researchers under 30 can also participate by submitting abstracts for oral or poster presentations for the Young Researcher Forum.
The document announces the 13th European Pathology Congress to be held August 2-3, 2017 in Milan, Italy. The conference will bring together over 500 participants from around the world to share knowledge and research on pathology and laboratory medicine. The main theme is "Emphasizing the Modernizations in Pathology". Young researchers under 30 can also participate by submitting abstracts for oral or poster presentations for the Young Researcher Forum.
This resume summarizes Riccardo Vecellio Segate's professional experience, international projects, academic background, and skills. He has worked in public relations, event management, and as an EU grants advisor. His international experience includes speaking at conferences and participating in Model UN programs. Academically, he holds a Master's in Music and is pursuing a Master's in European and Global Governance. He is fluent in English and French and has experience in areas like international law, business, and humanitarian work.
3rd ICSD 2015, 5-6 June 2015, Rome, Italy
Conference Objective and Philosophical Framework
The International Conference on Sustainable Development is inspired from the critical challenge of human, environmental, and economic sustainability concerning the present and future generations in a global-scale context
The 3rd ICSD 2015 will be held at the Gregorian University, Piazza della Pilotta, 4, Rome, Italy
Friday 5 - Saturday 6 June, 2015.
Read more: http://www.ecsdev.org/index.php/conference
ICSD 2015, 5-6 June 2015,Gregorian University,Rome ItalyICSD Conference
The 3rd ICSD 2015 will be held at the Gregorian University, Piazza della Pilotta, 4, Rome, Italy
Friday 5 - Saturday 6 June, 2015.
http://www.ecsdev.org/index.php/conference
Qualitative characteristics & accounting principles slide show gamemickykell
This document outlines key qualitative characteristics and accounting principles. The qualitative characteristics that make financial reports useful are comparability, understandability, relevance, and reliability. Some important accounting principles discussed are the entity principle, going concern principle, historical cost principle, consistency principle, conservatism principle, and monetary principle. These principles provide guidance on how transactions should be recorded and reported.
The document announces the 13th European Pathology Congress to be held August 2-3, 2017 in Milan, Italy. The conference will bring together over 500 participants from around the world to share knowledge and research on pathology and laboratory medicine. The main theme is "Emphasizing the Modernizations in Pathology". Young researchers under 30 can also participate by submitting abstracts for oral or poster presentations for the Young Researcher Forum.
The document announces the 13th European Pathology Congress to be held August 2-3, 2017 in Milan, Italy. The conference will bring together over 500 participants from around the world to share knowledge and research on pathology and laboratory medicine. The main theme is "Emphasizing the Modernizations in Pathology". Young researchers under 30 can also participate by submitting abstracts for oral or poster presentations for the Young Researcher Forum.
This resume summarizes Riccardo Vecellio Segate's professional experience, international projects, academic background, and skills. He has worked in public relations, event management, and as an EU grants advisor. His international experience includes speaking at conferences and participating in Model UN programs. Academically, he holds a Master's in Music and is pursuing a Master's in European and Global Governance. He is fluent in English and French and has experience in areas like international law, business, and humanitarian work.
3rd ICSD 2015, 5-6 June 2015, Rome, Italy
Conference Objective and Philosophical Framework
The International Conference on Sustainable Development is inspired from the critical challenge of human, environmental, and economic sustainability concerning the present and future generations in a global-scale context
The 3rd ICSD 2015 will be held at the Gregorian University, Piazza della Pilotta, 4, Rome, Italy
Friday 5 - Saturday 6 June, 2015.
Read more: http://www.ecsdev.org/index.php/conference
ICSD 2015, 5-6 June 2015,Gregorian University,Rome ItalyICSD Conference
The 3rd ICSD 2015 will be held at the Gregorian University, Piazza della Pilotta, 4, Rome, Italy
Friday 5 - Saturday 6 June, 2015.
http://www.ecsdev.org/index.php/conference
Dauphine Research Club in Islamic Economics and Finance (DARCIEF), in cooperation with “Durham University” (UK) proudly invites you to its second workshop on Islamic economics and finance at Dauphine University. The workshop will take place in Paris, at Dauphine University France on 18 December 2014 at 18:00 (6:00 pm)
Project management conference call for papersEmils Pulmanis
Project Management Development – Practice and Perspectives
April 16 – 17, 2015
Riga, Latvia
Conference is organized by the Faculty of Economics and Management, University of Latvia, in cooperation with the Professional Association of Project Managers, Baltic Controlling Institute and Employers' Confederation of Latvia.
The aim of the conference is to discuss results of scientific research in project management issues, to establish new contacts and networking between professionals involved in project management as well as enhance the capacity of project managers. The conference programme includes opening plenary session, parallel sessions. All abstracts are reviewed by two reviewers and papers included in the conference proceedings are double blind reviewed. Conference language is English.
Eaa 2016 programme and collected papers - v02 relationship between Sandro S...Sandro Santana
relationship between Sandro Suzart, SUZART, and google inc to federal reserve cpf 051 812 955 17
relationship between Sandro Suzart, SUZART, and google inc to federal reserve cpf 051 812 955 17, the relationship and comercial agreements between sandro suzart, SUZART, and google inc
The e-booklet contains a description of the project and of the non-formal approaches used and the instant reports on Migration and Citizenship elaborated during the training by the participants.
This document provides an overview of the programme for the 4th International Climate Change Adaptation Conference taking place from May 10-13, 2016 in Rotterdam, Netherlands. The conference will include plenary sessions each day, seven high-level round tables on key adaptation issues, over 155 parallel sessions covering seven theme areas and three cross-cutting issues related to adaptation, a project exhibition, poster presentations, and field trips on the final day. The programme is designed to facilitate information sharing between scientists, practitioners, policymakers, and other stakeholders on climate change adaptation research, policies, strategies and solutions.
World Newspaper Congress, World Editors Forum, World Advertising Forum in TurinQuotidiano Piemontese
The document provides an overview and schedule for the 66th World Newspaper Congress, 21st World Editors Forum and the 24th World Advertising Forum taking place from June 8-11, 2014 in Torino, Italy. The events will include keynote speeches, panel discussions, and breakout sessions on topics like press freedom, digital storytelling, copyright issues, and online ethics. Social events include a welcome cocktail and gala dinner. The conference will take place at the Lingotto Conference Centre and feature over 100 speakers from the newspaper, publishing and advertising industries.
The document provides information about the 18th International Conference on Linguistics & Language Research that will take place from June 8-9, 2017 in Rome, Italy. Key details include the conference venue at the University of Washington - Rome Center, an abstract/paper submission deadline of June 5, 2017, and various themes related to linguistics and language that will be covered. Information is also provided about registration fees, accommodation options near the venue, opportunities for publication, and more.
The document provides information about the 15th International Conference on Linguistics & Language Research that will be held on June 22-23, 2017 in Kuala Lumpur, Malaysia. It includes details about the conference themes, registration fees, publication opportunities, accommodation options near the venue, and the conference calendar for upcoming events organized by the Global Psychology and Language Research Association.
Innovation for development and cultivating smart living talents in higher edu...Tuija Hirvikoski
This document discusses Laurea University of Applied Sciences and its approach to education through innovation. Laurea has received multiple awards for excellence and focuses on cultivating student talents through real-world research and development projects integrated into the curriculum. This learning model called Learning by Developing mobilizes human creativity and provides students with skills needed for the workforce. Laurea also collaborates internationally on innovation through networks like ENOLL and aims to tackle societal challenges through multidisciplinary work.
The INCEPTION dissemination plan grounds innovative results from the research project into real practice for technicians and professionals, researchers and scholars, cultural heritage operators and institutions and policy makers, across disciplines, technologies and sectors.
For further information visit the website: www.inception-project.eu
The EU Academy document provides details about an upcoming event taking place from April 23rd to April 27th 2022 in Porto and Matosinhos, Portugal. It includes an agenda with locations and times for meetings, activities, meals and accommodation. The agenda involves working sessions on the EU Academy's strategic future, branding/marketing strategy, and platform development, as well as social activities like visiting libraries, museums and restaurants. Travel and transportation details are provided between locations and from airports/hotels. A list of team member names and their assigned hotels is also included.
The document provides information about the LUISS Summer School on International Trade: Law and Economics that will take place in Rome from July 4-15, 2016. It summarizes that the summer school aims to provide professionals with an in-depth understanding of international trade issues through lectures from world-class professors and experts from the EU, WTO, and private sector. Successful participants can earn 8 ECTS credits and 24 credits from the Bar Association of Rome. The deadline to apply is May 15, 2016 and the program is limited to 40 participants.
How to develop and manage programme review committees and advisory boardsAssociations Network
Best practises from call for papers to content selection, who manages this and how.
Best practice vetting procedures.
Who are your review committee and how you audit them.
Is software reliable in this process?
Christian Feichtinger, IAF Executive Director of International Astronautical Federation.
www.associationscongress.com
This Congress will take place, delayed, virtualized, and digitalized, but it will take place and it will be historic. A renewal, some may say a Renaissance has to be programmed and it will take off on March 1st with the General Assembly of the International Society for Applied Linguistics. A new board of managers or governors or whatever you may like to call them, from all over the world will be elected and the mission will be to prepare the 2024 Congress and to open ISAPL onto the world it does not yet touch, thinking of Asia and Africa. An enormous task on the table, or the desktop. Get involved and at least interested. You will be welcome.
Special Discussion: The future of teaching and learning in this age of Artificial Intelligence and digital direct immediate real-time communication requires a complete rethinking of anything having to do with the psyche and the mind, here psycholinguistics. How can we make our approach of applied psycholinguistics open to the new challenges, including this world of lasting pandemics?
Open data for social and economic growthUNDP Eurasia
This document outlines the agenda for a two-day training workshop on open data for public officials from Central and Eastern Europe and CIS countries. The workshop will discuss how opening governmental data can benefit economic and social development, best practices for working with the open data ecosystem, and challenges countries may face in implementing open data policies. Experts from the World Bank, Open Data Institute, and Open Knowledge Foundation will deliver sessions on open data experiences, the process of publishing and formatting data for public use, and developing skills to work with open data.
This document provides information about the upcoming International Society for Augmentative and Alternative Communication (ISAAC) conference in July 2014 in Lisbon, Portugal. It outlines the schedule of events including pre-conference workshops, the main conference, and a post-conference research symposium. It also lists governance meetings, social events, and announcements such as Stephen Hawking receiving an award. Details are provided about registration, continuing education credits, and accessibility information for attending the conference in Lisbon.
The 3rd Economics and Finance Conference will be held April 14-17, 2015 in Rome, Italy. Scholars and researchers in economics, finance, banking, and related fields are invited to present papers. Submitted papers will be published in Procedia Economics and Finance. Presentations can be regular presentations or electronic presentations. There will be social events including a welcome reception and complimentary bus tour to Assisi on the last day. Important deadlines include the early bird registration deadline of March 14 and the final registration and paper submission deadline of March 31.
Innovation models: What are Associations doing to deliver sponsorable events?Associations Network
Examples of innovation
How can you implement innovation into your events?
How can you apply the theories of innovation to your event to affect your bottom line?
Judy Stenmark, Chief Executive Officer of International Osteoporosis Foundation.
www.associationscongress.com
The document summarizes the activities of BPW Italy FIDAPA for the year 2012-2013 under the leadership of National President Eufemia Ippolito. It discusses events held promoting gender equality, such as International Women's Day ceremonies and participation in UN conferences. It also describes initiatives addressing issues like wage differences, pain therapy, education and training. The document highlights agreements signed with other organizations and the government to promote women's empowerment, equality, and representation in business and politics.
P2594 Relation Sandro Suzart SUZART GOOGLE INC United States on Demons...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
P1436 Relation Sandro Suzart SUZART GOOGLE INC United States on Demons...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
Dauphine Research Club in Islamic Economics and Finance (DARCIEF), in cooperation with “Durham University” (UK) proudly invites you to its second workshop on Islamic economics and finance at Dauphine University. The workshop will take place in Paris, at Dauphine University France on 18 December 2014 at 18:00 (6:00 pm)
Project management conference call for papersEmils Pulmanis
Project Management Development – Practice and Perspectives
April 16 – 17, 2015
Riga, Latvia
Conference is organized by the Faculty of Economics and Management, University of Latvia, in cooperation with the Professional Association of Project Managers, Baltic Controlling Institute and Employers' Confederation of Latvia.
The aim of the conference is to discuss results of scientific research in project management issues, to establish new contacts and networking between professionals involved in project management as well as enhance the capacity of project managers. The conference programme includes opening plenary session, parallel sessions. All abstracts are reviewed by two reviewers and papers included in the conference proceedings are double blind reviewed. Conference language is English.
Eaa 2016 programme and collected papers - v02 relationship between Sandro S...Sandro Santana
relationship between Sandro Suzart, SUZART, and google inc to federal reserve cpf 051 812 955 17
relationship between Sandro Suzart, SUZART, and google inc to federal reserve cpf 051 812 955 17, the relationship and comercial agreements between sandro suzart, SUZART, and google inc
The e-booklet contains a description of the project and of the non-formal approaches used and the instant reports on Migration and Citizenship elaborated during the training by the participants.
This document provides an overview of the programme for the 4th International Climate Change Adaptation Conference taking place from May 10-13, 2016 in Rotterdam, Netherlands. The conference will include plenary sessions each day, seven high-level round tables on key adaptation issues, over 155 parallel sessions covering seven theme areas and three cross-cutting issues related to adaptation, a project exhibition, poster presentations, and field trips on the final day. The programme is designed to facilitate information sharing between scientists, practitioners, policymakers, and other stakeholders on climate change adaptation research, policies, strategies and solutions.
World Newspaper Congress, World Editors Forum, World Advertising Forum in TurinQuotidiano Piemontese
The document provides an overview and schedule for the 66th World Newspaper Congress, 21st World Editors Forum and the 24th World Advertising Forum taking place from June 8-11, 2014 in Torino, Italy. The events will include keynote speeches, panel discussions, and breakout sessions on topics like press freedom, digital storytelling, copyright issues, and online ethics. Social events include a welcome cocktail and gala dinner. The conference will take place at the Lingotto Conference Centre and feature over 100 speakers from the newspaper, publishing and advertising industries.
The document provides information about the 18th International Conference on Linguistics & Language Research that will take place from June 8-9, 2017 in Rome, Italy. Key details include the conference venue at the University of Washington - Rome Center, an abstract/paper submission deadline of June 5, 2017, and various themes related to linguistics and language that will be covered. Information is also provided about registration fees, accommodation options near the venue, opportunities for publication, and more.
The document provides information about the 15th International Conference on Linguistics & Language Research that will be held on June 22-23, 2017 in Kuala Lumpur, Malaysia. It includes details about the conference themes, registration fees, publication opportunities, accommodation options near the venue, and the conference calendar for upcoming events organized by the Global Psychology and Language Research Association.
Innovation for development and cultivating smart living talents in higher edu...Tuija Hirvikoski
This document discusses Laurea University of Applied Sciences and its approach to education through innovation. Laurea has received multiple awards for excellence and focuses on cultivating student talents through real-world research and development projects integrated into the curriculum. This learning model called Learning by Developing mobilizes human creativity and provides students with skills needed for the workforce. Laurea also collaborates internationally on innovation through networks like ENOLL and aims to tackle societal challenges through multidisciplinary work.
The INCEPTION dissemination plan grounds innovative results from the research project into real practice for technicians and professionals, researchers and scholars, cultural heritage operators and institutions and policy makers, across disciplines, technologies and sectors.
For further information visit the website: www.inception-project.eu
The EU Academy document provides details about an upcoming event taking place from April 23rd to April 27th 2022 in Porto and Matosinhos, Portugal. It includes an agenda with locations and times for meetings, activities, meals and accommodation. The agenda involves working sessions on the EU Academy's strategic future, branding/marketing strategy, and platform development, as well as social activities like visiting libraries, museums and restaurants. Travel and transportation details are provided between locations and from airports/hotels. A list of team member names and their assigned hotels is also included.
The document provides information about the LUISS Summer School on International Trade: Law and Economics that will take place in Rome from July 4-15, 2016. It summarizes that the summer school aims to provide professionals with an in-depth understanding of international trade issues through lectures from world-class professors and experts from the EU, WTO, and private sector. Successful participants can earn 8 ECTS credits and 24 credits from the Bar Association of Rome. The deadline to apply is May 15, 2016 and the program is limited to 40 participants.
How to develop and manage programme review committees and advisory boardsAssociations Network
Best practises from call for papers to content selection, who manages this and how.
Best practice vetting procedures.
Who are your review committee and how you audit them.
Is software reliable in this process?
Christian Feichtinger, IAF Executive Director of International Astronautical Federation.
www.associationscongress.com
This Congress will take place, delayed, virtualized, and digitalized, but it will take place and it will be historic. A renewal, some may say a Renaissance has to be programmed and it will take off on March 1st with the General Assembly of the International Society for Applied Linguistics. A new board of managers or governors or whatever you may like to call them, from all over the world will be elected and the mission will be to prepare the 2024 Congress and to open ISAPL onto the world it does not yet touch, thinking of Asia and Africa. An enormous task on the table, or the desktop. Get involved and at least interested. You will be welcome.
Special Discussion: The future of teaching and learning in this age of Artificial Intelligence and digital direct immediate real-time communication requires a complete rethinking of anything having to do with the psyche and the mind, here psycholinguistics. How can we make our approach of applied psycholinguistics open to the new challenges, including this world of lasting pandemics?
Open data for social and economic growthUNDP Eurasia
This document outlines the agenda for a two-day training workshop on open data for public officials from Central and Eastern Europe and CIS countries. The workshop will discuss how opening governmental data can benefit economic and social development, best practices for working with the open data ecosystem, and challenges countries may face in implementing open data policies. Experts from the World Bank, Open Data Institute, and Open Knowledge Foundation will deliver sessions on open data experiences, the process of publishing and formatting data for public use, and developing skills to work with open data.
This document provides information about the upcoming International Society for Augmentative and Alternative Communication (ISAAC) conference in July 2014 in Lisbon, Portugal. It outlines the schedule of events including pre-conference workshops, the main conference, and a post-conference research symposium. It also lists governance meetings, social events, and announcements such as Stephen Hawking receiving an award. Details are provided about registration, continuing education credits, and accessibility information for attending the conference in Lisbon.
The 3rd Economics and Finance Conference will be held April 14-17, 2015 in Rome, Italy. Scholars and researchers in economics, finance, banking, and related fields are invited to present papers. Submitted papers will be published in Procedia Economics and Finance. Presentations can be regular presentations or electronic presentations. There will be social events including a welcome reception and complimentary bus tour to Assisi on the last day. Important deadlines include the early bird registration deadline of March 14 and the final registration and paper submission deadline of March 31.
Innovation models: What are Associations doing to deliver sponsorable events?Associations Network
Examples of innovation
How can you implement innovation into your events?
How can you apply the theories of innovation to your event to affect your bottom line?
Judy Stenmark, Chief Executive Officer of International Osteoporosis Foundation.
www.associationscongress.com
The document summarizes the activities of BPW Italy FIDAPA for the year 2012-2013 under the leadership of National President Eufemia Ippolito. It discusses events held promoting gender equality, such as International Women's Day ceremonies and participation in UN conferences. It also describes initiatives addressing issues like wage differences, pain therapy, education and training. The document highlights agreements signed with other organizations and the government to promote women's empowerment, equality, and representation in business and politics.
P2594 Relation Sandro Suzart SUZART GOOGLE INC United States on Demons...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
P1436 Relation Sandro Suzart SUZART GOOGLE INC United States on Demons...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
Noha bakr Relation Sandro Suzart SUZART GOOGLE INC United States on De...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
Nchr egypt upr20_egy_Relation Sandro Suzart SUZART GOOGLE INC United S...Sandro Suzart
The National Council for Human Rights (NCHR) submitted a report on the human rights situation in Egypt between 2010-2014 to the Universal Periodic Review Mechanism. The report summarized that Egypt witnessed political upheaval during this period including a revolution in 2011, transitional periods, and a new constitution in 2014. It noted both improvements in rights protections in new laws and constitution as well as ongoing rights issues such as torture, freedom of assembly, and fair trials. The NCHR called on the government to further amend laws to fully comply with the new constitution and international human rights standards.
Lse.ac.uk Relation Sandro Suzart SUZART GOOGLE INC United States on De...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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The document provides a conflict analysis of Egypt, summarizing the key conflict dynamics, triggers, actors and causes of conflict according to recent literature. It finds that conflict in Egypt manifests as popular unrest and terrorist attacks, with proximate drivers including repressive politics, military control over the judiciary, and migration issues. Structural causes include economic challenges and environmental factors. Key actors fueling conflict are the Egyptian military, trade unions, Salafist parties like the Muslim Brotherhood, and extremist groups operating in different regions.
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
Global protest suppression_Relation Sandro Suzart SUZART GOOGLE INC Un...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
Freedom-of-assembly Relation Sandro Suzart SUZART GOOGLE INC United S...Sandro Suzart
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
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relationship between Sandro Suzart SUZART GOOGLE INC and United States on Demonstrations 2013 and Impeachments of 22 governments Relation, Sandro Suzart, SUZART, GOOGLE INC, United States on Demonstrations countries IMPEACHMENT GOOGLE INC
About Potato, The scientific name of the plant is Solanum tuberosum (L).Christina Parmionova
The potato is a starchy root vegetable native to the Americas that is consumed as a staple food in many parts of the world. Potatoes are tubers of the plant Solanum tuberosum, a perennial in the nightshade family Solanaceae. Wild potato species can be found from the southern United States to southern Chile
Synopsis (short abstract) In December 2023, the UN General Assembly proclaimed 30 May as the International Day of Potato.
This report explores the significance of border towns and spaces for strengthening responses to young people on the move. In particular it explores the linkages of young people to local service centres with the aim of further developing service, protection, and support strategies for migrant children in border areas across the region. The report is based on a small-scale fieldwork study in the border towns of Chipata and Katete in Zambia conducted in July 2023. Border towns and spaces provide a rich source of information about issues related to the informal or irregular movement of young people across borders, including smuggling and trafficking. They can help build a picture of the nature and scope of the type of movement young migrants undertake and also the forms of protection available to them. Border towns and spaces also provide a lens through which we can better understand the vulnerabilities of young people on the move and, critically, the strategies they use to navigate challenges and access support.
The findings in this report highlight some of the key factors shaping the experiences and vulnerabilities of young people on the move – particularly their proximity to border spaces and how this affects the risks that they face. The report describes strategies that young people on the move employ to remain below the radar of visibility to state and non-state actors due to fear of arrest, detention, and deportation while also trying to keep themselves safe and access support in border towns. These strategies of (in)visibility provide a way to protect themselves yet at the same time also heighten some of the risks young people face as their vulnerabilities are not always recognised by those who could offer support.
In this report we show that the realities and challenges of life and migration in this region and in Zambia need to be better understood for support to be strengthened and tuned to meet the specific needs of young people on the move. This includes understanding the role of state and non-state stakeholders, the impact of laws and policies and, critically, the experiences of the young people themselves. We provide recommendations for immediate action, recommendations for programming to support young people on the move in the two towns that would reduce risk for young people in this area, and recommendations for longer term policy advocacy.
United Nations World Oceans Day 2024; June 8th " Awaken new dephts".Christina Parmionova
The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
UN WOD 2024 will take us on a journey of discovery through the ocean's vastness, tapping into the wisdom and expertise of global policy-makers, scientists, managers, thought leaders, and artists to awaken new depths of understanding, compassion, collaboration and commitment for the ocean and all it sustains. The program will expand our perspectives and appreciation for our blue planet, build new foundations for our relationship to the ocean, and ignite a wave of action toward necessary change.
AHMR is an interdisciplinary peer-reviewed online journal created to encourage and facilitate the study of all aspects (socio-economic, political, legislative and developmental) of Human Mobility in Africa. Through the publication of original research, policy discussions and evidence research papers AHMR provides a comprehensive forum devoted exclusively to the analysis of contemporaneous trends, migration patterns and some of the most important migration-related issues.
The Antyodaya Saral Haryana Portal is a pioneering initiative by the Government of Haryana aimed at providing citizens with seamless access to a wide range of government services
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
Recordings are on YouTube and the company website.
https://www.youtube.com/@jenniferschaus/videos
1. 1
Welcome
It is my great pleasure to welcome you to the 12th
World Congress of Accounting Educators and
Researchers which will take place on 13-15 November 2014 in Florence, Italy. This congress is
based on the joint collaboration between IAAER and the University of Florence.
IAAER hosts the World Congress every four years in conjunction with the World Congress of
Accountants of IFAC. This time IFAC’s World Congress will be held in Rome on 10-13 November
2014, making it easy for those who wish to attend both of the World Congresses to arrange their
schedules.
The fact that the IAAER World Congress 2014 is held in Italy has a special meaning for accounting
educators and researchers. Italy is known as the historical place for bookkeeping and accounting.
In 1494, Luca Pacioli published in Italy “Summa de Arithmetica Geometria Proportioni et
Proportionalita”, which is the first book of bookkeeping in the world. Professor A.C. Littleton
evaluated him highly as the father of modern accounting. It should also be noted that Luca Pacioli
had taught at the University of Florence.
The year of 2014 is the 30th
anniversary of IAAER. Since its establishment in 1984, IAAER has truly
become a global academic accounting association. The IAAER World Congress 2014 will provide
us with a good opportunity to review our developments during the past 30 years and discuss
about the next steps that IAAER should take to further pursue its mission.
I believe the IAAER World Congress 2014 will provide you with the most productive and exciting
opportunities to hear the latest developments in accounting education and research, and to
interact and exchange ideas with the participants from all over the world.
I look forward to meeting you and I wish you an exciting experience in Florence!
Kazuo Hiramatsu
President, IAAER
2. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
2
CONTENTS
Committees page 3
General Information page 6
Social Events page 9
Scientific Information page 10
Map of the city page 11
Scientific Program
Timetable page 12
Thursday, 13 November page 15
Friday, 14 November page 16
Saturday, 15 November page 29
IAAER Extra Meetings page 37
Name index page 43
3. 3
COMMITTEES
EXECUTIVE COMMITTEE
President
Kazuo Hiramatsu, Kwansei Gakuin University
Immediate Past President
Gary Sundem, University of Washington
Director of Research and Educational Activities
Donna L. Street, University of Dayton
VP - Finance and Administration
Martin Glaum, WHU - Otto Beisheim School of Management of Vallendar P - Education
VP - Education
Keryn Chalmers, Monash University
VP - Practice - KIBR
Danuta Krzywda, Cracow University of Economics
VP - International Conferences
Alain Burlaud, Conservatoire national des arts et métiers (Cnam)
VP – Research
Katherine Schipper, Duke University
VP - Communications
Linda Kidwell, University of Wyoming
VP - Membership
Yoshihiro Tokuga, Kyoto University
VP - World Congress
Francesco Giunta, University of Florence
VP at-large: Special Projects IASB
Chungwoo Suh, IASB
VP at-large: Accounting and Finance Association of Australia & New Zealand (AFAANZ)
Jacqueline Birt, University of Queensland
VP at-large: The National Institute of Professional Accountants, Financial Managers, and
Economists (NIPA)
Dmitry Yakovenko, NIPA
VP at-large: International Accounting Section, American Accounting Association (IAS AAA)
Elizabeth A. Gordon, Temple University
VP at-large: Taiwan Accounting Association (TAA)
Ling-Tai Chou, National Chengchi University
VP at-large: Hong Kong Academic Accounting Association (HKAAA)
Jeong-Bon Kim, City University of Hong Kong
VP at-large: Brazilian Association for Accounting Graduation Programs (ANPCONT)
Nelson Carvalho, Universidade de São Paulo, Brazil
VP at-large: Mexican Association of Accounting and Business Faculty (APCAM)
Sylvia Meljem, Instituto Tecnológico Autónomo de México
VP at-large: Romanian Chamber of Financial Auditors (CAFR)
Pavel Nastase, Bucharest Academy of Economic Studies
4. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
4
COMMITTEES
EX OFFICIO MEMBERS
Accounting Education: An International Journal
Alan Sangster, Griffith University
International Financial Reporting Standards Advisory Council
Michael Bradbury, Massey University
BOARD OF ADVISORS
IAAER Past President (1997-2002)
Belverd E. Needles, DePaul University
IAAER Past President (1992-1996)
Sidney Gray, University of Sydney
IAAER Past President (1988-1991)
Murray Wells, Professor Emeritus University of Sydney
IFRS Foundation
Michael Wells
International Federation of Accountants
(International Accounting Education Standards Board)
David McPeak
KPMG, LLP
Holger Erchinger
International Valuation Standards Council
Sir David Tweedie
United Nations Conference on Trade and Development (UNCTAD)
Tatiana Krylova
5. 5
COMMITTEES
SCIENTIFIC COMMITTEE
Gary Sundem (USA) / Co-Chair
Stefano Zambon (Italy) / Co-Chair
Walter Aerts (The Netherlands)
Catalin Albu (Romania)
Rp Banerjee (India)
Richard Barker (United Kingdom)
Vivien Beattie (United Kingdom)
Ervin Black (USA)
Saverio Bozzolan (Italy)
Michael Bradbury (New Zealand)
Willem Buijink (The Netherlands)
Keryn Chalmers (Australia)
Peter Chen (China)
Ling-Tai Lynette Chou (Taiwan)
David Cooper (Canada)
Edgard Cornacchione (Brazil)
Roger Debreceny (USA)
Pascale Delvaille(France)
Dorota Dobija (Poland)
Robert Faff (Australia)
Thomas Fischer (Germany)
Fabio Frezatti (Brazil)
Giuseppe Galassi (Italy)
Gunther Gebhardt (Germany)
Begona Giner (Spain)
Martin Glaum (Germany)
Sid Gray (Australia)
Leslie Hodder (USA)
Patrick Hopkins (USA)
Tony Kang (USA)
Jeong-Bon Kim (China)
Wayne Landsman (USA)
Christian Leuz (USA)
Baruch Lev (USA)
Sylvia Meljem (Mexico)
Christian Migan (Republic of Benin)
Jan Mouritsen (Denmark)
Belverd Needles (USA)
Grace Pownall (USA)
Mark Protherough (United Kingdom)
Alberto Quagli (Italy)
Bernard Raffournier (Switzerland)
Lucia Lima Rodrigues (Portugal)
Chika Saka (Japan)
Roger Simnett (Australia)
Dan Simunic (Canada)
Hollis Skaife (USA)
Lesley Stainbank (South Africa)
Themin Suwardy (Singapore)
Mathew Tsamenyi (United Kingdom)
Aljosa Valendincic (Slovenia)
George Venieris (Greece)
Elmar Venter (South Africa)
Alfred Wagenhofer (Austria)
Martin Walker (United Kingdom)
Elisabeth Walliser (France)
Kim Watty (Australia)
Masamichi Yoshioka (Japan)
Danqing Young (China)
Marcela Zarova (Czech Republic)
ORGANIZING COMMITTEE
Francesco Giunta (Italy) / Chair
Alain Burlaud (France) / Co-Chair
Paolo Andrei (Italy)
Terry Conover (USA)
Roberto Di Pietra (Italy)
Giovanni Liberatore (Italy)
Luciano Marchi (Italy)
Giuseppe Sannino (Italy)
6. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
6
GENERAL INFORMATION
CONGRESS VENUES
13 November
The Congress will open at 15.00 on 13 November at Palazzo Vecchio, Piazza della Signoria, in the
magnificent Salone de’ 500, followed by a Welcome Reception.
14 and 15 November
On 14 and 15 November the Congress will take place at the University of Florence – Social Sciences
Campus, Via delle Pandette 9, in the northern area of Florence.
CONGRESS ORGANIZING SECRETARIAT
OIC srl
Viale G. Matteotti, 7
50121 Florence, Italy
Tel. +39 055 50351
Fax +39 055 5001912
infoiaaer2014@oic.it
The Secretariat Desk at the Congress Venues will be open with the following time schedule:
Thursday, 13 November 12.00-18.00 at Palazzo Vecchio
Friday, 14 November 8.00-18.00 at Social Sciences Campus
Saturday, 15 November 8.00-18.00 at Social Sciences Campus
CITY OF FLORENCE
Florence is one of the most beloved cities in the world, an open sky museum famous worldwide.
In the fifteenth-century Florence, a self-governed, independent city-state with a population of
60.000, became with its writers, painters, architects, and philosophers the cradle of Renaissance
culture; Renaissance shifted mankind into the centre of the known cosmos ad man became
its measure. With such relevant philosophical and scientific inheritance, with its beautiful
Mediterranean climate, good and healthy food, and great shopping Florence is the ideal place for
the IAAER Congress.
TRANSPORTATION TO PALAZZO VECCHIO (13 November)
Palazzo Vecchio is right in the centre of Florence in a pedestrian area.
From the airport
A bus connection (Volainbus) is operating from the airport to the city centre (main railway station)
every 20-25 minutes.
From the main railway station
You can reach Palazzo Vecchio in 10 minutes walking.
7. 7
GENERAL INFORMATION
TRANSPORTATION TO THE UNIVERSITY OF FLORENCE – Social Sciences Campus
(14 and 15 November)
By Bus:
Florence has a comprehensive network of local bus routes. Bus tickets can be purchased at most
coffee bars and kiosks. Fare is € 1,20 (November 2014) multiple trips, valid up to 90 minutes.
From the city centre: bus stops SANTA MARIA MAGGIORE (near the Duomo), STAZIONE P.ZA
DELL’UNITÀ, STAZIONE SCALETTE (main railway station) you can take Bus 22 and get down at
bus stop: RAGGHIANTI.
In alternative from the main railway station in the city centre (bus stop: STAZIONE PENSILINA)
you can take Bus 23 and get down at bus stop: TERZOLLE.
By Taxi:
Taxis in Florence can be called by phone (Tel. 055 4242 or 4390) or found at the official taxi
stands. You cannot stop a taxi on the road.
Car parking:
There are several paying parking areas around the Social Sciences Campus.
BADGE
Each participant receives a name badge upon check-in at the Secretariat Desk. The badge will be
the official congress pass and should be worn at all times.
Badges are colour-coded as follows:
Red – Executive Committee
Transparent – Participant
Blue – Accompanying person
Yellow - Sponsor Member
CERTIFICATE OF ATTENDANCE
Regularly registered participants receive a certificate of attendance included in the Congress Kit
CATERING FACILITIES
Coffee breaks on 14 and 15 November and a light lunch on 14 November are included in the
registration fee. The light lunch is served at the Hilton Garden Inn Hotel (Via Sandro Pertini, 2/9)
located walking distance from the Social Sciences Campus. Vending machines serving coffees
and snacks at individual payment are also available in the congress area.
LANGUAGE
The official language of the IAAER 2014 Congress is English. No simultaneous translation is
foreseen.
INSURANCE
The Congress Organizers do not assume any liability for personal injuries sustained or loss of, or
damage to, property belonging to congress participants (or their accompanying persons), either
during or as result of the congress. Participants are requested to make their own arrangements
with respect to health and travel insurance.
LOST & FOUND
Lost & found items can be recovered at the Secretariat Desk.
INTERNET
WiFi is available in the Congress Venue at the Social Sciences Campus. Please ask to the Secretariat
Desk for more details (username and password).
8. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
8
GENERAL INFORMATION
REGISTRATION FEES
Fees (VAT included) On-Site
Participants including Gala Dinner € 500,00
Students including Gala Dinner* € 190,00
Students without Gala Dinner* € 140,00
Accompanying Persons € 60,00
Gala Dinner € 90,00
(*) Copy of valid student ID is mandatory
Registration is mandatory for parallel sessions and research forum presenters.
Participants and Students fee includes:
• Access to all scientific sessions
• Opening Ceremony & Welcome Reception on 13 November
• Coffee breaks on 14 and 15 November
• Light lunch on 14 November
• Congress bag
• Congress kit (badge and certificate of attendance)
• Gala Dinner (if included)
Accompanying person fee includes:
• Opening Ceremony & Welcome Reception on 13 November
Accompanying person fee does not entitle to attend the scientific sessions.
CANCELLATION AND REFUNDS
We kindly remind you that cancellation of the registration and social event were accepted until
30 September. No refund is allowed for cancellations received after this date.
All accepted refunds will be processed and issued after the Congress.
USEFUL TELEPHONE NUMBERS IN FLORENCE
Medical emergency 118
Fire emergency 115
Police 113
Taxi call 055 4242 or 4390
Florence airport - information 055 3061300
Florence airport - lost luggage 055 3061302
For international calls from Italy 00 + country code + number
For international calls to Italy +39 + city code + number
9. 9
SOCIAL EVENTS
OPENING CEREMONY & WELCOME RECEPTION
Palazzo Vecchio
Piazza della Signoria, Florence
Thursday, 13 November
The Opening Ceremony is scheduled on 13 November at Palazzo Vecchio, Salone de’ 500, at 15.00.
A Welcome Reception will follow.
Participation is included in the Congress registration fee.
GALA DINNER
Friday, 14 November - 20.00 hrs
Scuola Marescialli e Brigadieri dei Carabinieri
Piazza Stazione, 7 - Florence
The Gala Dinner is scheduled on 14 November at 20.00 at the “Scuola Marescialli e Brigadieri dei
Carabinieri” - Piazza Stazione, 7 - located in the city centre (near the Santa Maria Novella Railway
Station).
The dress code for the event is business informal.
Confirmation for the participation will be made to participants by a coupon, to be found in the
congress kit. The coupon must be exchanged with the entrance ticket at the Secretariat Desk
within Friday 14 November at 11.00 am. For security reasons participant’s name, address and
nationality must be communicated in advance and need to be checked and approved by the
military authority.
Entry to the dinner will not be allowed without the entrance ticket.
There is a limited number of seats and will be assigned on a “first come first served basis”.
Tickets can be bought at the Secretariat Desk, upon availability. The cost is € 90,00 (if not
included in the registration fee).
10. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
10
SCIENTIFIC INFORMATION
SESSIONS SCHEDULES
As the scientific program is made of parallel sessions, speakers are recommended to respect the
allotted time given for their presentations to contribute to the smooth running of all scheduled
sessions.
RESEARCH FORUM SESSIONS
Research Forum sessions are displayed at the Social Sciences Campus.
It is absolutely forbidden to use drawing-pins, nails or similar tools to fix the posters to the
boards: double-sided tape is available in the poster area.
The Author is kindly requested to stand close to the poster during the Research Forum Sessions
for possible questions from participants.
The Research Forum Sessions are scheduled as follows:
Research Forum Session I (RF1- RF15), Friday, 14 November 11.00-12.30
Research Forum Session II (RF16 - RF29), Friday, 14 November 15.30-17.00
Research Forum Session III (RF30 - RF42), Saturday, 15 November 9.45-11.15
Research Forum Session IV (RF43 - RF55), Saturday, 15 November 11.45- 3.00
ABSTRACTS ON-LINE
Abstracts will be available on-line on the Congress website www.oic.it/IAAER2014. No printed
publication is planned.
GENERAL MEETING
The General Meeting is scheduled on 14 November from 8.30 in the Auditorium at the Social
Sciences Campus.
ELECTIONS IAAER EXECUTIVE COMMITTEE
The elections are foreseen during the General Meeting on 14 November. Nominations are available
at page 36.
SLIDE CENTRE
A slide centre is foreseen in both Congress Venues.
A computerized slide centre system manages all the presentations contained in the scientific
programme through a central network.
The slide centre desk is available for speakers to deliver their PowerPoint presentations with the
following timetable:
Thursday, 13 November 12.00-18.00 at Palazzo Vecchio
Friday, 14 November 8.00-1 8.00 at the Social Sciences Campus
Saturday, 15 November 8.00–18.00 at the Social Sciences Campus
Only computer projection is available. It is not possible to use personal laptops at the podium.
PowerPoint presentations (Windows or Apple) on USB pens, memory sticks or personal laptops
must be delivered to the slide centre at least one hour before the beginning of the session or the
day before in case of early morning presentations.
This timing allows a smooth uploading of all presentations to the central computerized network
and a swift transmission to the assigned meeting rooms.
Staff members at the slide centre are also available to help those speakers wishing to rehearse
their presentations.
11. 11
Congress Venues
MAP OF THE CITY
13 November
Palazzo Vecchio, Piazza della Signoria
14 and 15 November
Social Sciences Campus, Via delle Pandette 9
12. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
12
12.00-15.00Registrations
15.00-15.15Welcome
15.15-15.20KPMGIAAERCOLLABORATIONS
15.20-16.50FINANCIAL
REPORTINGPANEL
16.50-16.55IFACANDIAAER
COLLABORATIONS
16.55-17.05GEOX-WorldCongressGoldSponsor
17.05-17.25IIRCUpdate
17.25-17.35ACCA-WorldCongressGoldSponsor
ACCAIAAERMOU
17.35-17.45Deloitte-WorldCongressGoldSponsor
DeloitteIAAERCOLLABORATIONS
17.45-18.00Closing
18.00-19.30WelcomeReception
Thursday,13November2014
PalazzoVecchio-Salonede’500
PlenarySessions
Symposia
PanelSessions
ParallelSessions
ResearchForumSessions
TIMETABLE
14. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
14
Saturday,15November2014
UniversityofFlorence,SocialSciencesCampus
AuditoriumRoomA1RoomB4RoomC5RoomD6RoomE7RoomF11Research
ForumArea
8.45-10.15
IFACandIAAER:
Linksand
Collaboration
Closing
Comments
Research
Forum
SessionIII
9.45-11.15
10.15-10.45Coffeebreak
10.45-12.15
TheIASBand
evidence-
informed
standard
setting:
therole
ofacademic
research
Bilateraland
Multilateral
Recognition
of
Qualifications
of
Accountants
andAuditors
Financial
Accounting:
Estimatesand
Predictions
Accounting
Education:
GlobalIssues
Auditing:
Independence,
Reputation,
and
Disciplinary
Actions
Integrated
Reporting
International
Accounting:
Setting
Standards
Research
Forum
SessionIV
11.45-13.00
12.15-12.30Break
12.30-14.00
KPMGIAAER
Grant
Programsto
informthe
IASBand
IAASB
Accounting
Education:
Student
Engagement
Management
Accounting:
Miscellaneous
Issues
Financial
Accounting:
Voluntary
Disclosure
andFinancial
Reporting
Quality
Accounting
Education:
Miscellaneous
Issues
PlenarySessions
Symposia
PanelSessions
ParallelSessions
ResearchForumSessions
15.00-18.00ExtraMeetingIAAERACCAPaperDevelopmentWorkshop-seeprogramatpages39-42
15. 15
THURSDAY, 13 NOVEMBER 2014
15.00–18.00 PALAZZO VECCHIO - SALONE DE’ 500
OP1_15.00 WELCOME
IAAER President
Kazuo Hiramatsu (Kwansei Gakuin University)
IAAER VP WORLD CONGRESS
Francesco Giunta (University of Florence)
OP2_15.15 KPMG IAAER COLLABORATIONS
Holger Erchinger (Partner KPMG and Member of KPMG Global IFRS Topic Team,
Member IAAER Advisory Board)
OP3_15.20 FINANCIAL REPORTING PANEL
Chair: Holger Erchinger (Partner KPMG and Member of KPMG Global IFRS Topic
Team, Member IAAER Advisory Board)
Panel Members:
Mario Abela (Leader Research and Development IFAC)
Andreas Barckow (EFRAG - Technical Experts Group, IFRS Committee of the Ac-
counting Standards Committee of Germany, Head of the Deloitte IFRS Centre of
Excellence in Germany)
Alan Teixeira (Senior Director, Technical Activities IASB)
OP4_16.50 IFAC AND IAAER COLLABORATIONS
Mario Abela (Leader Research and Development IFAC)
OP5_16.55 GEOX - WORLD CONGRESS GOLD SPONSOR
Mario Moretti Polegato (President GEOX)
OP6_17.05 IIRC UPDATE
Mario Abela (Leader Research and Development IFAC)
OP7_17.25 ACCA – WORLD CONGRESS GOLD SPONSOR
ACCA IAAER MOU
Alan Hatfield (ACCA Director – Learning)
OP8_17.35 DELOITTE – WORLD CONGRESS GOLD SPONSOR
DELOITTE IAAER COLLABORATIONS
David Gruner (Deloitte Global Regulatory and Public Policy)
OP9_17.45 CLOSING
IAAER VP World Congress
Francesco Giunta (University of Florence)
16. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
16
FRIDAY, 14 NOVEMBER 2014
9.00-9.45 AUDITORIUM
PL1 PLENARY SESSION
IAASB CURRENT PROJECTS (RESEARCH AND TEACHING IMPLICATIONS)
Annette Köhler (IAASB Member and University of Duisburg-Essen)
9.45-10.00 Break
10.00-11.30 AUDITORIUM
SYMPOSIUM
ACCA – WORLD CONGRESS GOLD SPONSOR
GLOBAL CORPORATE GOVERNANCE STANDARDS: BALANCING RULES AND
FLEXIBILITY
Chair: Ewan Willars (Director of Policy, ACCA)
Key Note: Irving Low (Head of Risk Consulting, KPMG LLP)
Panel Members:
S1.1 Vincent Tophoff (Senior Technical Manager, IFAC - USA)
S1.2 Sallie Pilot (Director of Research and Strategy, Black Sun)
S1.3 Sue Milton (Managing Director, SSM Governance Associates)
10.00-11.30 ROOM A1
PANEL SESSION
WICI PANEL ON CONNECTIVITY, VALUE CREATION PROCESS AND
DATA MANAGEMENT – A FRESH PERSPECTIVE
Chair: Stefano Zambon (Chair WICI Europe, and University of Ferrara - Italy)
Opening speaker: Masahiko Kon (Vice President of 3M Japan, Vice Chair of WICI Japan)
Panelists:
PN1.1 Paul Druckman (CEO, International Integrated Reporting Council)
PN1.2 Amy Pawlicky (Chair, World Intellectual Capital Initiative - WICI, and American
Institute of CPA)
PN1.3 Robert Obermaier (WICI Germany and University of Passau)
PN1.4 Shigeru Nishiyama (Graduate School of Commerce, WASEDA Univ., Promoting
Party of WICI, & Vice Chair of WICI Japan)
17. 17
FRIDAY, 14 NOVEMBER 2014
10.00-11.30 ROOM B4
PARALLEL SESSION
ACCOUNTING EDUCATION: TEACHING STRATEGIES
Chair: Keryn Chalmers (Monash University - Australia)
PS1 Exploring the boundaries around visualisation and visuals in accounting education
L. Maran, G. Vesty, R. Inglis (Australia)
PS2 Accounting learning preferences: the role of visualisation
M. Castellini, M. Tallaki (Italy)
PS3 Teaching IFRS with a professional e-learning training program: rationale,
techniques and student perceptions
M. Holtzblatt, H. Abu-Khadra (USA)
10.00-11.30 ROOM C5
PARALLEL SESSION
AUDITING: EMPIRICAL ANALYSES
Chair: Joseph Femi Adebisi (Nigerian College of Accountancy - Nigeria)
PS4 Pricing bank audit engagements. Does risk really play a role?
J.J. Leidner, H. Lenz (Germany)
PS5 Auditor switching during the term and market reaction in Japan
A. Sakai (Japan)
PS6 Auditing financially distressed firms: evidence from Germany
H. Dachwitz, J.R. Werner (Germany)
10.00-11.30 ROOM D6
PARALLEL SESSION
FINANCIAL ACCOUNTING: GOODWILL AND CASH FLOW VS ACCRUAL
Chair: Holger Daske (University of Mannheim - Germany)
PS7 Accounting for goodwill under IFRS: a critical analysis
S.-E. Johansson, T. Hjelström, N. Hellman (Sweden)
PS8 Goodwill related mandatory disclosure and the cost of equity capital
P. Andre, F. Mazzi, D. Dionysiou, I. Tsalavoutas (France, Italy, United Kingdom)
PS9 The relative usefulness of cash flows, accrual earnings, and stock returns in CEO
replacement decisions and investor protection: international evidence
J. Hu, J.-B. Kim, L. Wang (China, Hong Kong)
18. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
18
FRIDAY, 14 NOVEMBER 2014
10.00-11.30 ROOM E7
PARALLEL SESSION
PUBLIC SECTOR, NONPROFIT ACCOUNTING AND ACCOUNTING HISTORY
Chair: Shakirat Babatunde (University of Lagos - Nigeria)
PS10 An examination of stakeholder participation in the public sector standard-setting
process
L. Kidwell, S. Lowensohn (USA)
PS11 The strange case of Doctor Jekyll (alias the UK HM Treasury) and Mr Hyde (alias
its public debt management) in the aftermath of the global financial crisis
Y. Biondi (France)
PS12 Solving the mystery of double entry bookkeeping
S. Warsono-bin-Hardono (Indonesia)
10.00-11.30 ROOM F11
PARALLEL SESSION
SUSTAINABILITY ACCOUNTING: IMPACT OF SUSTAINABILITY REPORTING
Chair: Joanna Krasodomska (Cracow University of Economics - Poland)
PS13 The measure of value added information as part of sustainability reporting -
A comparative study
A. Haller, C. Landis, C. van Staden (Germany, New Zealand)
PS14 Quality disclosure in sustainability reporting: results for the higher education
A. Romolini, S. Fissi (Italy)
PS15 Environmental disclosure and the cost of capital: evidence from the Fukushima
nuclear accident
P. Bonetti, C. Cho, G. Michelon, Y. Tanaka (Italy, France, United Kingdom, Japan)
19. 19
FRIDAY, 14 NOVEMBER 2014
11.00-12.30 RESERCH FORUM AREA
RESEARCH FORUM SESSION I
RF1 Principles not rules: Luca Pacioli’s lost pedagogy
A. Sangster (Australia)
RF2 A method of explaining double-entry without relying on assets and liabilities
S. Takeshima, G. Sorter (Japan, USA)
RF3 Comprehensive income: entity theory or entity concept? A diplomatic compromise in
financial reporting
A. Cilloni, B. Merino, M.A. Marinoni (Italy, USA)
RF4 Aspects regarding European audit projects in accordance with ISRS 4400
A.-M. Dragoi, P. Nastase, H. Neamtu (Romania)
RF5 Accrual-based and real activities based earnings management behavior of family firms in
Japan
K. Kubota, T.-Y. Chen, Z. Gu, H. Takehara (Japan, Hong Kong)
RF6 Bank loan loss accounting: research implications for the post-crisis debate
A. Mora, B. Giner (Spain)
RF7 The effect of family ownership on the liability decision
R. Abreu, L.C. Segura, M. Milani, F. David (Portugal, Brazil)
RF8 The IIRC’s betrayal of sustainability reporting
J. Flower (Germany)
RF9 Mixed logistic model applied to bankruptcy prediction of Argentinean companies
N.P. Caro, M. Diaz, F. Garcia, M. Porporato (Argentina, Canada)
RF10 The extent of segment disclosures in emerging economies: the case of the BRIC countries
H. Kang, S. Gray (Australia)
RF11 Minding the gap: making sense of the convergence behind IFRS convergence
K. Domingos de Araújo, L. Reginato Cornacchione, J. Antonio da Silva Suzart,
E. Bruno Cornacchione Junior (Brazil)
RF12 Heritage assets in governmental financial reporting. Looking for a benchmark for the Italian
context
N. Aversano, G. Sannino, P. Tartaglia Polcini (Italy)
RF13 An assessment of the impact of climate change on the financial performance of South
African companies
H.C. Wingard, M. Moyo (South Africa)
RF14 The impacts of R&D expense on company performance: a comparison based on listed
companies of technique intensive industry in China and Japan
Y. Cao, J. Rao (China)
RF15 Collaboration between internal and external control in Spanish local government.
A necessary reality?
C. Pontones Rosa, R. Perez Morote (Spain)
20. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
20
FRIDAY, 14 NOVEMBER 2014
11.30-12.00 Coffee break
12.00-13.30 AUDITORIUM
SYMPOSIUM
INTERNATIONAL RECIPROCITY AND RECOGNITION
Chairs: Mark Allison (Executive Director Education ICAS),
Ann Lamb (Director of Policy, Education ICAS)
S2.1 Impact of recent changes in EU directives
Alain Burlaud (Professor emeritus, Cnam France)
S2.2 Common content
Paul F.M. Hurks (NBA Director International Accountancy Education and Development)
S2.3 GAA recognition approach and North America
Tashia Batstone (Vice President, Education Services Chartered Professional
Accountants of Canada)
S2.4 Chartered Accountants Worldwide and UK perspective
Mark Protherough (Executive Director Learning and Professional Development ICAEW)
12.00-13.30 ROOM 1
PN2 PANEL SESSION
CIMA’S EMPLOYABILITY STUDY
Peter Simons (Chartered Institute of Management Accountants - CIMA)
12.00-13.30 ROOM B4
PARALLEL SESSION
ACCOUNTING EDUCATION: CURRICULUM ISSUES
Chair: Shaied Daniels (South African Institute of Professional Accountants - South
Africa)
PS16 Curriculum development for forensic accounting education and training
K. Cooper (Australia)
PS17 Drivers of entrepreneurial orientation: an empirical study of Australian accounting
academics
D. Bowyer, A. Abraham (Australia)
PS18 IPPEC: a systematic instructional model for understanding forensic accounting
investigative processes
I. Fargher (Australia)
21. 21
FRIDAY, 14 NOVEMBER 2014
12.00-13.30 ROOM C5
PARALLEL SESSION
CORPORATE GOVERNANCE ISSUES
Chair: Serban Toader (KPMG - Romania and Moldova)
PS19 Transparency, public accountability and performance by UAE listed corporations
M. Hassan (United Arab Emirates)
PS20 Saving Air Canada: a governance perspective
J. Bilodeau, C. Talbot, S. Berthelot (Canada)
PS21 Inter-organizational control, substitutability between supply chain providers and
stability of supply chain organization: lessons from the case of a downstream
supply chain based on the decoupling theory and the embedding of markets
A. George, D. Travaille, M. Mannarini (France)
12.00-13.30 ROOM D6
PARALLEL SESSION
FINANCIAL ACCOUNTING: CONTEXT AND FINANCIAL REPORTING
Chair: Luis Lima Santos (Instituto Politécnico de Leiria - Portugal)
PS22 The use of segment information by financial analysts: a study on European
intermediate size companies
F. Demerens, P. Delvaille A. Le Manh, J.-L. Paré (France)
PS23 Culture, legal origin and the predictive power of IFRS
S. Ngole (Tanzania)
PS24 The influence of American accounting thought in France during 1950s: the case
of consolidated financial statements
D. Bensadon (France)
12.00-13.30 ROOM E7
PARALLEL SESSION
INTERNATIONAL ACCOUNTING: POLITICS AND FINANCIAL REPORTING
Chair: Ann Tarca (University of Western Australia - Australia)
PS25 Corporate political activity towards the IASB: an analysis of antecedents
A. Jorissen, N. Lybaert, R. Orens, L. van der Tas (Belgium)
PS26 The politics of fair value reporting and the governance of the standards-setting
process: critical issues and pitfalls from a European perspective
V. Palea (Italy)
22. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
22
FRIDAY, 14 NOVEMBER 2014
12.00-13.30 ROOM F11
PARALLEL SESSION
MANAGEMENT ACCOUNTING ISSUES
Chair: Raef Lawson (Institute of Management Accountants - New Jersey - USA)
PS27 Management accountants’ legitimacy construction process
J. Demaret (France)
PS28 The levers of control framework in shipping companies: a mixed methods
approach
A. Triantafylli (United Kingdom)
PS29 Evidence of different costs behavior (sticky costs) in multiple industries of Argentina
M.I. Stimolo, M. Porporato, G. Porporato Daher (Argentina, Canada, Spain)
13.30-14.30 Light lunch
14.30-16.00 AUDITORIUM
SYMPOSIUM
DELOITTE WORLD CONGRESS GOLD SPONSOR
IFRS AS ADOPTED IN THE EU: IS THE SYSTEM STILL RELEVANT?
Chair: Gianmario Crescentino (Deloitte Global Chief Risk Officer and Managing
Partner - Global Quality, Reputation & Risk)
Panel Members:
S3.1 Andreas Barckow (EFRAG - Technical Experts Group, IFRS Committee of the
Accounting Standards Committee of Germany, Head of the Deloitte IFRS Centre of
Excellence in Germany)
S3.2 Tommaso Fabi (Technical Director - Organismo Italiano di Contabilità)
S3.3 Nicola Padovese (Group Consolidation and Finance Department - Generali Group)
S3.4 Laurence Rivat (IFRS Interpretation Committee, Head of the Deloitte IFRS Centre
of Excellence in France)
S3.5 Massimiliano Semprini (Head of the Deloitte IFRS Centre of Excellence in Italy)
23. 23
FRIDAY, 14 NOVEMBER 2014
14.30-16.00 ROOM A1
PANEL SESSION
ACADEMIA, STANDARD SETTING AND PROFESSION: THE ROLE OF RESEARCH
FOR THE FUTURE OF ACCOUNTING AND REPORTING
Chair: Stefano Zambon (University of Ferrara - Italy)
Panelists:
PN3.1 Alan Teixeira (Senior Director, Technical Activities IASB)
PN3.2 Richard Barker (Saïd Business School - University of Oxford - United Kingdom)
PN3.3 Mario Abela (Leader Research and Development IFAC)
PN3.4 Allister Wilson (Senior Partner, Ernst & Young - United Kingdom)
14.30-16.00 ROOM B4
PARALLEL SESSION
CORPORATE GOVERNANCE: BOARD / MANAGEMENT RELATIONS
Chair: Robert Faff (University of Queensland - Australia)
PS30 Whose interests do independent director represent? An examination of
the relationships between board independence, minority shareholder
concentration, board size and tunneling
C. Cullinan, F. Wang, P. Wang, X. Yu (USA, China)
PS31 Family influence on earnings smoothing: ownership, supervision, management
S. Kaiser, M. Glaum (Germany)
PS32 The role of codes of ethics in constraining opportunistic earnings management:
international evidence
C. Chen, G. Gotti, T. Kang, S. Mastrolia (USA)
14.30-16.00 ROOM C5
PARALLEL SESSION
ACCOUNTING EDUCATION: INTERNATIONAL ISSUES
Chair: Lana Hanner (University of Fort Hare - United Kingdom)
PS33 Global influences of accountancy education change in Ghana: an institutional
theory approach
I. Bedi, J. Ande (Ghana)
PS34 Accounting education and the accounting profession in Peru: analysis and proposals
G. Tanaka (Japan)
PS35 Brazilian readings on suitable international accounting standards for Brazilian
companies
L. Alberton, J.R. Andruchechen, A.P. Belli (Brazil)
24. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
24
FRIDAY, 14 NOVEMBER 2014
14.30-16.00 ROOM D6
PARALLEL SESSION
FINANCIAL ACCOUNTING: EMPIRICAL ANALYSES
Chair: Patrick E. Hopkins (Indiana University - USA)
PS36 Changes in the market reaction to banks’ discretionary allowance for loan losses
and discretionary loan loss provision during the financial crisis
R. Morris, H. Kang, J. Jie (Australia)
PS37 Illiquidity premium and stock returns post REG FD of 2000 and SOX of 2002: a
time-series and cross-sectional study
S. Mukherjee (Italy)
PS38 Media sentiment, investor sentiment, and stock price sensitivity to earnings
S. Cahan, C. Chen, N. Nguyen (New Zealand)
14.30-16.00 ROOM E7
PARALLEL SESSION
SUSTAINABILITY ACCOUNTING AND CHANGE
Chair: Elisa Rita Ferrari (University “Kore“ of Enna - Italy)
PS39 Cultural influence on corporate social responsibility disclosure in East Asia
C. Saka, A. Noda (Japan)
PS40 Managing change. The codification of extra-financial reporting in Europe
D. Monciardini (Italy)
14.30-16.00 ROOM F11
PARALLEL SESSION
INTERNATIONAL ACCOUNTING: IFRS ADOPTION
Chair: Begoña Giner (University of Valencia - Spain)
PS41 Adopting IFRS in Canada: the impact on TSX Top 100 firms
E.K. Jermakowicz, C.-D. Chen (USA)
PS42 Segment disclosure practices in annual reports and associated factors. The case of
large European listed entities
N. Albu (Romania)
25. 25
FRIDAY, 14 NOVEMBER 2014
15.30-17.00 RESEARCH FORUM AREA
RESEARCH FORUM SESSION II
RF16 SOCOMORE Inc.: the use of equivalence costing methods. An original alternative
to traditional full-cost methods
M. Gervais, Y. Levant, H. Lutzen, D. Zelinschi (France)
RF17 A case study: what should we learn from Olympus?
M. Saito, T. Conover (Japan, USA)
RF18 History: modernity of past. The necessity of research in historiography of
accounting: Russian research
V. Sokolov (Russia)
RF19 Investor protection, ownership structure and firm performance: an international
empirical study
Y. Hammami (Tunisia)
RF20 Home bias and earnings-based equity valuation
Y. Dong, D. Young, Y. Zhang (Hong Kong)
RF21 Measurement in financial reporting: the limits of theory
E. Laffort, V. Blum, M. Venuti (France, Italy)
RF22 Modeling the accounting-and-financial evaluation of human capital: a first
empirical application
J.-P. Mereaux, J. Feige, A. Mbengue (France)
RF23 Environmental governance and IIRC guidance: a case study at the Brazilian
Company Natura Cosméticos S/A
E. Vicente, E. Zaro, D. Ferreira, J.A. Borba (Brazil)
RF24 The market reactions to earnings announcement of Indonesian public listed firms
under the adopted accounting standards
S. Wijayana, J. Setiyono (Indonesia)
RF25 Quality and responsibility in management accounting: a necessity of
the professional practice
L.B. Freire Ferrer, G.M. Neira (Argentina)
RF26 Accounting valuation of human capital: a new approach
J.-P. Mereaux, J. Feige, A. Mbengue (France)
RF27 Value relevance and environmental contingencies: findings from the Brazilian
private sector
D. Ferreira, S. Rover, J.A. Borba (Brazil)
RF28 Accounting standards and value relevance of financial statements: the case of Peru
G. Tanaka (Japan)
RF29 Development of performance indicators and performance for educational
institutions sports industry
D. Yakovenko (Russia)
26. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
26
FRIDAY, 14 NOVEMBER 2014
16.00-16.30 Coffee break
16.30-18.00 AUDITORIUM
SYMPOSIUM
ACCA IAAER IIRC RESEARCH GRANT PROGRAM TO INFORM THE IIRC: THE
THREE FACETS OF INTEGRATED REPORTING
S4.1 Factors affecting preparers’ and auditors’ judgments about materiality and
conciseness in integrated reporting
Walter Aerts (University of Antwerp), Lee Krug (University of Western Australia),
Penelope Pink (BDO), Ann Tarca (University of Western Australia),
Marvin Wee (University of Western Australia)
S4.2 Meeting users’ information needs: the use and usefulness of integrated reporting
Richard Slack (Durham University) and David Campbell (Newcastle University)
S4.3 An examination of the determinants of integrated reporting existence and quality
and their implications for future standard setters
Jon D. Perkins (Iowa State University), Cynthia Jeffrey (Iowa State University)
16.30-18.00 ROOM A1
PANEL SESSION
COMPETENCY INTEGRATION IN ACCOUNTING EDUCATION
Chair: Gary Sundem (University of Washington - USA)
Panelists:
PN4.1 Raef Lawson (Institute of Management Accountants - New Jersey - USA)
PN4.2 James E. Sorensen (University of Denver - USA)
PN4.3 Susan Wolcott (WolcottLynch Associates and Thought Leader at CA School of
Business - USA)
16.30-18.00 ROOM B4
PARALLEL SESSION
ACCOUNTING HISTORY
Chair: Anne Abraham (University of Western Sidney - Australia)
PS43 Pacioli’s Double Entry - Part of an intellectual and social movement: a teaching
and research note
G. Dean, F. Clarke, J. Gleeson-White, F. Capalbo (Australia, Italy)
PS44 The genesis of double entry bookkeeping: bankers, auditors, and usury
A. Sangster (Australia)
PS45 Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of
Commerce: 1759-1844
H. Carqueja, L. Ferreira, L. Rodrigues (Portugal)
27. 27
FRIDAY, 14 NOVEMBER 2014
16.30-18.00 ROOM C5
PARALLEL SESSION
AUDITING: INTERNAL CONTROL AND EARNINGS MANAGEMENT
Chair: Reiner Quick (University of Darmstadt - Germany)
PS46 Mixture and continuous ‘discontinuity’ hypotheses: an earnings management
model with auditor-required adjustment
A. Yim (United Kingdom)
PS47 Do firms’ reporting incentives restrain internal control weaknesses?
Y. Lin, L.L. Chou (Taiwan)
PS48 The internal auditing, risk management, risk maturity and organizational reputation
A. Ali, M. Woods, A. Lowe (United Kingdom)
16.30-18.00 ROOM D6
PARALLEL SESSION
ACCOUNTING EDUCATION: SKILL DEVELOPMENT
Chair: Sylvester A. Marino (Suny-Westchester Community College - New York - USA)
PS49 Students’ reading comprehension of selected international financial reporting
standards
A. Schmulian, S. Coetzee, C.J. van Rensburg (South Africa)
PS50 Developing the work readiness skills of international accounting graduates
B. Jackling, R. Natoli, A. Jones (Australia)
PS51 The expectation performance gap in accounting education: a review of generic
skills development in UK accounting degrees
J. Webb, C. Chaffer (United Kingdom)
16.30-18.00 ROOM E7
PARALLEL SESSION
FINANCIAL ACCOUNTING: ITALY AND GERMANY
Chair: Elmar Venter (University of Pretoria - South Africa)
PS52 Earnings management under IFRS and during financial crisis: the case of
listed Italian banks
S. Azzali, L. Fornaciari, T. Mazza (Italy)
PS53 Aligning taxation and international financial reporting standards: evidence from
Italian listed companies
G. Gavana, A. Marenzi, G. Guggiola (Italy)
PS54 A comparison of risks among IFRS, German GAAP, and U.S. GAAP
Y.-T. Lin, M. Nienhaus (Taiwan, Germany)
28. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
28
FRIDAY, 14 NOVEMBER 2014
16.30-18.00 ROOM F11
PARALLEL SESSION
MANAGEMENT ACCOUNTING: GLOBAL PRACTICES
Chair: Daniel Van Der Merwe (University of Astellenbosch - South Africa)
PS55 Conformity to intra-industry benchmarks in financial reporting and analyst
forecast properties: the case of SG&A
O. Madadian, W. Aerts, T. Van Caneghem (Belgium)
PS56 The theory, practice and factors determining the selection of capital budgeting
methods - Evidence from the field
T. Wnuk-Pel (Poland)
PS57 The adoption of Western management accounting practices in transitional
economies: evidence from Romania
C. Albu, N. Albu, F. Guinea, M. Tsamenyi (Romania, United Kingdom)
29. 29
SATURDAY, 15 NOVEMBER 2014
8.45-10.15 AUDITORIUM
PLENARY SESSION
IFAC AND IAAER: LINKS AND COLLABORATION
PL2.1 Olivia Kirtley (President IFAC - USA)
Closing comments
PL2.2 Katherine Schipper (Incoming IAAER President)
10.15-10.45 Coffee break
9.45-11.15 RESEARCH FORUM AREA
RESEARCH FORUM SESSION III
RF30 The conceptual framework for financial reporting: the effect of plain English
A. Schmulian, S. Coetzee, M. Cloete (South Africa)
RF31 An education case study using mutual calculations in creating the accounting
models
A. Vysotskaya, O. Kolvakh (Russia)
RF32 Contrast of perspectives: the role of corporate governance structures on
conservative behavior of Philippine public listed firms
R. Samson, C. Hwang, H. Leveriza, S. Sy (Philippines)
RF33 The effect of earnings management on firm value: MENA evidence
K. Baatour, H. Ben Othman (Tunisia)
RF34 Does it really make sense share audits companies between big four and their
smaller counterparts like a control variable in earnings management for Brazilian
capital market?
E. Flores, J. de Oliveira Sampaio, F. Chiqueto, N. Carvalho (Brazil)
RF35 Capitalization of R&D costs and earnings management
Y. Leevik, A. Zhumayev (Russia)
RF36 IASB’s guide for micro-sized entities applying IFRS for SMEs: still too big
for micro-sized entities?
L. Stainbank (South Africa)
RF37 The international financial reporting standards: a comparative analysis between
Brazil and Portugal
A. Chiau (Portugal)
RF38 Ownership structure and financial structure in Italian listed groups
M. Cecchi (Italy)
30. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
30
SATURDAY, 15 NOVEMBER 2014
9.45-11.15 RESEARCH FORUM AREA
RESEARCH FORUM SESSION III (cont.)
RF39 The relationship between specific indicators of different CSR aspects and
company performance: based on the data of Japanese listed companies
Y. Cao, J. Rao, H. Mao (China)
RF40 Does it pay to be good in Italy? Exploring the relationship between CSP and CFP
in Italian listed companies
G. Caruso, E.R. Ferrari, B. Torrisi, C. D’Aita (Italy)
RF41 Considerations in addressing an internal revenue service audit of an individual
taxpayer in the United States
J. Biagi (USA)
RF42 Integration of the accounting systems in the mergers - acquisitions: a reading
acculturative
J.-P. Mereaux (France)
10.45-12.15 AUDITORIUM
SYMPOSIUM
THE IASB AND EVIDENCE-INFORMED STANDARD SETTING: THE ROLE
OF ACADEMIC RESEARCH
S5.1 Chungwoo Suh (IASB Member)
S5.2 Alan Teixeira (Senior Director, Technical Activities IASB)
10.45-12.15 ROOM A1
PANEL SESSION
BILATERAL AND MULTILATERAL RECOGNITION OF QUALIFICATIONS OF
ACCOUNTANTS AND AUDITORS
Chair: Gary Sundem (University of Washington - USA)
Panelists:
PN5.1 Linda Biek (Hong Kong Institute of Certified Public Accountants - China)
PN5.2 David McPeak (International Accounting Education Standards Board - IFAC - Canada)
PN5.3 Gert Karreman (Leiden University, The Netherlands)
PN5.4 Belverd Needles (DePaul University, Chicago - USA)
31. 31
SATURDAY, 15 NOVEMBER 2014
10.45-12.15 ROOM B4
PARALLEL SESSION
FINANCIAL ACCOUNTING: ESTIMATES AND PREDICTIONS
Chair: Peter Chen (Hong Kong University of Science and Technology - China)
PS58 Cluster characteristics, business strategy and earnings management
Mei-Sen Pak (Malaysia)
PS59 Valore reale, fair value, prudence, income measurement and the business model:
towards a coherent analysis
D. Alexander, R. Fasiello (United Kingdom, Italy)
PS60 Accounting for complex estimates: a meta-analysis
S. Mason, B. Needles, S. Shelton (USA)
10.45-12.15 ROOM C5
PARALLEL SESSION
ACCOUNTING EDUCATION: GLOBAL ISSUES
Chair: Sylvia Meljem (Instituto Tecnológico Autónomo de México - Mexico)
PS61 The role of the University in the education of accountants in Italy and the degree
of the IES 2 application
M. Veneziani, C. Teodori, G. Bendotti (Italy)
PS62 Russian accounting education at the turn of the 20th century
S. Karelskaia, E. Zuga (Russia)
PS63 The readability of accountancy and accountancy related research articles
S. Coetzee, A. Schmulian, E. Wilkinson (South Africa)
10.45-12.15 ROOM D6
PARALLEL SESSION
AUDITING: INDEPENDENCE, REPUTATION, AND DISCIPLINARY ACTIONS
Chair: Rute Abreu (Instituto politécnico da Guarda - Portugal)
PS64 An experimental analysis of the effects of non-audit services and related
independence threats on auditor independence in appearance
R. Quick, B. Warming-Rasmussen (Germany, Denmark)
PS65 An examination of AICPA disciplinary actions: 1980-2012
J. Armitage, S. Moriarity (USA, New Zealand)
PS66 Auditors and the transmission of financial externalities caused by financial
reporting enforcement actions: European evidence
E. Klaes, J.R. Werner (Germany)
32. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
32
SATURDAY, 15 NOVEMBER 2014
10.45-12.15 ROOM E7
PARALLEL SESSION
INTEGRATED REPORTING
Chair: Kristine M. Brands (Regis University - Colorado - USA)
PS67 Integrated reporting: an analysis of the development of the IIRC’s framework
D. Alexander, R. Aprile, E. Maghaghi (United Kingdom, Italy)
PS68 Sources of legitimacy for the international integrated reporting committee and the
international framework
R. Guse, M. Dumitru (Romania)
10.45-12.15 ROOM F11
PARALLEL SESSION
INTERNATIONAL ACCOUNTING: SETTING STANDARDS
Chair: Muhammad A. Mainoma (Nigerian Accounting Association - Nigeria)
PS69 Association between accounting system and its infrastructure: a new analytical
framework for international accounting study
Y. Tokuga, M. Sanada (Japan)
PS70 Discursive legitimation of global accounting standards: principles-based as
discourse
M. Sanada (Japan)
PS71 The users’ primacy principle in the European accounting directive: an analysis of
the standard-setting process
A. Quagli, P. Ramassa, G. D’Alauro (Italy)
11.45-13.00 RESEARCH FORUM AREA
RESEARCH FORUM SESSION IV
RF43 Accounting undergraduate curriculum: a comparison between Brazil, the United
States and the United Kingdom
F. Murcia, Fe. Murcia, S. Rover, E. Pfitscher (Brazil)
RF44 The mathematical origin of double entry bookkeeping; a conversation with Luca
Pacioli
D. Stone (United Kingdom)
RF45 Three decades of major audit overseer reports: implications for the audit
profession and audit research
G. Gray, N. Ratzinger-Sakel, S.W. Yoon (USA, Germany)
RF46 Ethical perceptions of accounting students in a Portuguese University: do gender,
age, education and work experience matter?
M.S. Ribeiro, M.M. Pinheiro, A.J. Costa (Portugal)
33. 33
SATURDAY, 15 NOVEMBER 2014
11.45-13.00 RESEARCH FORUM AREA
RESEARCH FORUM SESSION IV (cont.)
RF47 Earnings management before bankruptcy: a review of the literature
B. Rausch, A. Dutzi (Germany)
RF48 Using accounting data in understanding capital structure choice at different
life-cycle stages in turbulent environment: the evidence from Russian emerging
capital market
I. Ivashkovskaya, Y. Rukavishnikov, A. Gushchin (Russia)
RF49 Corporate Social Responsibility (CSR) in Peru: financial performance of social
responsible companies
G. Tanaka (Japan)
RF50 DPM-MCS model: a management control systems modification model through
quality approach for manufacturing companies
R. El Maghviroh, W. Lestari, T. Mayasari (Indonesia)
RF51 The use of computer mediated communication for engaging stakeholders in
sustainability reporting: psychological and communicative aspects
G. Manetti (Italy)
RF52 Non-performing loans and tax avoidance in the Nigerian banking sector
S.L. Jim-Suleiman (Nigeria)
RF53 Carry forward term based on law in Japan
N. Noguchi, T. Sugimura, W. Zhang (Japan)
RF54 Auditors’ qualification upgrading
A. Sheremet, O. Nosova (Russia)
RF55 Investor perception on the usefulness of interim financial reports in India: an
empirical study
A.S. Aruna, R.S. Ramdhan, P.S. Prakash (India)
12.15-12.30 Break
12.30-14.00 AUDITORIUM
SYMPOSIUM
KPMG IAAER GRANT PROGRAM TO INFORM THE IASB – ROUND 4
S6.1 The effect of alternative accounting measurement bases on financial statement
users’ resource allocation decisions and assessments of managers’ stewardship
Spencer Anderson (Indiana University), Jason Brown (Indiana University),
Leslie Hodder (Indiana University), Patrick E. Hopkins (Indiana University)
S6.2 Own credit risk in liability measurement: international evidence on accounting effects
Holger Daske (University of Mannheim), Jannis Bischof (University of Mannheim),
Ulf Brüggemann (Humboldt University of Berlin)
34. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
34
SATURDAY, 15 NOVEMBER 2014
12.30-14.00 ROOM B4
PARALLEL SESSION
ACCOUNTING EDUCATION: STUDENT ENGAGEMENT
Chair: Themin Suwardy (Singapore Management University - Singapore)
PS72 Do students believe in self-assessment?
T. Hill (South Africa)
PS73 Student engagement and formative assessment - Empowering first year
accounting students
S. McCallum, M. Milner (United Kingdom)
PS74 Business simulation as an active learning activity for developing soft skills
Y. Levant, M. Coulmont, R. Sandu (France)
12.30-14.00 ROOM C5
PARALLEL SESSION
MANAGEMENT ACCOUNTING: MISCELLANEOUS ISSUES
Chair: Kinga Bauer (Cracow University of Economics - Poland)
PS75 Information economics, decisions and entity economics
G. Galassi (Italy)
PS76 Integration of management accounting and financial accounting - Empirical
evidence from German IFRS 8 segment reports
M. Schmidt (Germany)
PS77 French and German cost accounting - A focus on activity-based costing
G. Wegmann, K. Burkhardt (France)
12.30-14.00 ROOM D6
PARALLEL SESSION
FINANCIAL ACCOUNTING: VOLUNTARY DISCLOSURE AND FINANCIAL
REPORTING QUALITY
Chair: Jane Ande (University of Jos - Nigeria)
PS78 The entrepreneurial view on voluntary disclosure of sales in small private companies
S. Ceustermans, D. Breesch (Belgium)
PS79 Enforcement difficulty and financial reporting quality: evidence from P-chip companies
A. Filip, Z. Huang, D. Lui (France)
PS80 Is a primarily voluntary approach effective in regulating management reporting?
The case of the performance indicator disclosure after the introduction of the
European Directive 51/2003
L. Bini, F. Dainelli, F. Giunta (Italy)
35. 35
SATURDAY, 15 NOVEMBER 2014
12.30-14.00 ROOM E7
PARALLEL SESSION
ACCOUNTING EDUCATION: MISCELLANEOUS ISSUES
Chair: Katarzyna Świetla (Cracow University of Economics - Poland)
PS81 Economia Aziendale: a miss connection between the theory and academic syllabus
R. Aprile, M. Nicoliello (Italy)
PS82 A new way to learn about double-entry bookkeeping
T. Nunes, M. Cunha de Souza, C. Marques, E. Cornacchione, A. Sangster (Brazil,
Australia)
PS83 Learning accounting in English as a second language: challenges and implications
facing Mainland Chinese students
G. Wong, B. Cooper, S. Dellaportas (Australia)
36. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
36
NOMINATIONS TO IAAER EXECUTIVE COMMITTEE1
President
Katherine Schipper (USA)
Immediate Past President
Kazuo Hiramatsu (Japan)
VP – Finance & Administration
Betsy Gordon (USA)
VP – Research
Alfred Wagenhofer (Austria)
VP – Communications
Linda Kidwell (USA)
VP – Conferences
Alain Burlaud (France)
VP – Membership
Yoshihiro Tokuga (Japan)
VP – Education
Keryn Chalmers (Australia)
VP – Practice
Mark Protherough (ICAEW)
VP at Large – IASB
Chungwoo Suh (Korea)
VP AT LARGE – ACADEMIC INSTITUTIONAL MEMBERS
AFAANZ (Australia/New Zealand)
Jacqueline Birt (University of Queensland)
HKAAA (Hong Kong)
Jeong-Bon Kim (City University of Hong Kong)
IAA Research Foundation (India)
P.R. Ramesh (Chairman, Deloitte)
KIBR (Poland)
Danuta Krzywda (Cracow University of Economics)
NAA (Nigeria)
Suleiman Salihu Aruwa (Nasarawa State University)
NIPA (Russia)
Dmitri Yakovenko (President, NIPA)
SAAA (South Africa)
Elmarie Papageorgiou (University of the Witwatersrand)
TAA (Taiwan)
Lynette Chou (National Chengchi University)
1 Submitted by IAAER Nominating Committee: Gary Sundem, Chair, Holger Erchinger, Sidney Gray, Lana Hanner,
and Chika Saka.
38. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
38
FRIDAY, 14 NOVEMBER 2014
10.00-16.20 IAAER EXTRA MEETINGS ONLY BY INVITATION - ROOM BRACCO
INFORMING THE IAASB STANDARD SETTING PROCESS
IAAER – KPMG RESEARCH OPPORTUNITIES – ROUND 2
THIRD DELIVERABLE
Welcome
Donna L. Street (IAAER Director of Research and Educational Activities)
A study of skepticism traits in auditing financial statements
Takiah Mohd Iskandar, Norman Mohd Saleh, Romlah Jaafar (Universiti Kebangsaan
Malaysia)
Sayed Alwee Hussnie Sayed Hussin (National Audit Department of Malaysia)
The Informational value of emphasis of matter paragraphs and auditor
commentaries: evidence from eye-tracking studies
Louis-Philippe Sirois (HEC Montréal)
Jean Bédard (Laval University)
Palash Bera (Saint Louis University)
Coffee break
Hindsight bias and professional skepticism: does the end justify the means?
Joseph Brazel (North Carolina State University)
Scott B. Jackson (University of South Carolina)
Tammie J. Schaefer (University of Missouri-Kansas City)
Bryan W. Stewart (Brigham Young University)
Light lunch
An examination of the implications of integrated reporting on investor judgment
Diane Janvrin, William Dilla, Jon D. Perkins (Iowa State University)
Robyn Raschke (University of Nevada – Las Vegas)
Auditors’ materiality judgments under integrated reporting: the impact of
strategic significance of reported information and integrativeness of performance
information systems
Mandy Cheng, Wendy Green (University of New South Wales)
Closing
Participating Representatives of IAASB, IAAER and IFAC
IAASB
Annette Köhler (Member IAASB, University of Duisburg-Essen)
Nancy Kamp (Deputy Director, IAASB)
IFAC
Mario Abela (Leader Research and Development IFAC)
IAAER
Katherine Schipper (Vice President Research IAAER and Duke University)
Donna L. Street (IAAER Director of Research and Educational Activities and
University of Dayton - USA)
39. 39
SATURDAY, 15 NOVEMBER 2014
15.00-18.00 IAAER EXTRA MEETINGS ONLY BY INVITATION
IAAER ACCA PAPER DEVELOPMENT WORKSHOP in conjunction with the
12TH
IAAER WORLD CONGRESS OF ACCOUNTING EDUCATORS AND
RESEARCHERS
Funding provided by ACCA Global
15.00-16.30AUDI AUDITORIUM
Research skills development
Welcome
Donna L. Street (IAAER Director of Research and Educational Activities)
Chair: Katherine Schipper (IAAER VP Research - and Incoming President -
Duke University)
How to use public information sources to help yourself improve as an accounting
researcher
Holger Daske (University of Mannheim - Germany)
How to identify an appropriate research method and increase the rigor of your
analysis
Jeong-Bon Kim (City University of Hong Kong - China)
Break Out Sessions – Proposal presentation and discussion (7 minutes overview of
proposal followed by 15 minutes of discussion per proposal)
IAAER Workshop Faculty
Paul Andre (ESSEC University - France)
Jannis Bischof (Goethe University Frankfurt -Germany)
Ulf Brüggemann (Humboldt University of Berlin - Germany)
Holger Daske (University of Mannheim - Germany)
Martin Glaum (WHU Otto Beisheim School of Management - Germany)
Sidney Gray (University of Sydney - Australia)
Leslie Hodder (Indiana University - USA)
Patrick Hopkins (Indiana University - USA)
Jeong-Bon Kim (City University of Hong Kong - China)
Chika Saka (Kwansei University - Japan)
Katherine Schipper (Duke University - USA)
Donna L. Street (University of Dayton - USA)
Themin Suwardy (Singapore Management University - Singapore)
Ann Tarca (University of Western Australia - Australia)
Alfred Wagenhofer (Graz University - Austria)
Danqing Young (Chinese University of Hong Kong - China)
40. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
40
SATURDAY, 15 NOVEMBER 2014
15.00-18.00 IAAER EXTRA MEETINGS ONLY BY INVITATION
CONCURRENT SESSIONS
16.45-18.00AUDI AUDITORIUM
CONCURRENT SESSION ONE
Chairs: Ann Tarca (University of Western Australia - Australia),
Jeong-Bon Kim (City University of Hong Kong - China)
Integrated reporting: cost of equity capital and investment efficiency
Elmar Venter (University of Pretoria)
Integrated reporting on six capitals and their relevance for the business model –
Disclosure approach which meets users’ needs
Joanna Krasodomska (Cracow University of Economics)
Factors influencing online communication practices in an emerging Sub-Saharan
capital market
Leana Esterhuyse (University of South Africa)
16.45-18.00DI ROOM A1
CONCURRENT SESSION TWO
Chairs: Ulf Brüggemann (Humboldt University of Berlin - Germany),
Patrick Hopkins (Indiana University - USA)
Perceptions of the costs, benefits, impediments and facilitators of IFRS application
in Central and Eastern Europe
Catalin Albu, Nadia Albu (The Bucharest University of Economic Studies)
An assessment of conditions which foster proper cooperation in the area of
contracts concluded in terms of accounting services
Katarzyna Świetla (Cracow University of Economics)
IFRS for SMEs implementation in developing countries: pros and cons
Dan Dacian Cuzdriorean, Alina Beattrice Vladu, Răzvan V. Mustaţă,
Carmen Giorgiana Bonaci (Babeş-Bolyai University)
16.45-18.00DI ROOM B4
CONCURRENT SESSION THREE
Chairs: Danqing Young (Chinese University of Hong Kong - China),
Leslie Hodder (Indiana University - USA)
The impact of IFRS implementation on earnings management in Poland
Konrad Grabiński (Cracow University of Economics)
The effect of investor protection and IFRS adoption on earnings quality of U.S.
cross-listed firms during 2002-2011 convergence period
Singgih Wijayana (Gadjah Mada University)
41. 41
SATURDAY, 15 NOVEMBER 2014
15.00-18.00 IAAER EXTRA MEETINGS ONLY BY INVITATION
CONCURRENT SESSIONS
16.45-18.00 ROOM C5
CONCURRENT SESSION FOUR
Chairs: Paul Andre (ESSEC University - France),
Sidney Gray (University of Sydney - Australia)
Impact of corporate governance on the value proposition of Nigerian listed firms
Iwora Agara (University of Kwazulu-Natal)
The profile of the CAE and financial officers’ perceptions about their internal audit
functions: a comparison of the private and public sector in South Africa
Marianne van Staden (University of South Africa)
Valorizing the value and role of socio-cultural, political and economic factors for
opportunities and successes in application of international financial reporting
standards (IFRS)
Olesea Ghedrovici (Academy of Economic Studies of Moldova)
16.45-18.00AUDI ROOM D6
CONCURRENT SESSION FIVE
Chairs: Jannis Bischof (Goethe University Frankfurt - Germany),
Martin Glaum (WHU Otto Beisheim School of Management - Germany)
Identifying disclosure incentives by deposit-taking credit unions: does disclosure
regulation matter in a low enforcement economy?
David Mutua Mathuva (Jomo Kenyatta University of Agriculture and Technology)
Impact of force sale on real estate fair value of bankrupt companies in Poland
Kinga Bauer (Cracow University of Economics)
Firm characteristics and financial reporting quality of listed manufacturing firms in Nigeria
Shehu Usman Hassan (Kaduna State University - KASU)
42. 12th
World Congress of Accounting
Educators and Researchers
November 13-15, 2014 - Florence, Italy
42
SATURDAY, 15 NOVEMBER 2014
15.00-18.00 IAAER EXTRA MEETINGS ONLY BY INVITATION
CONCURRENT SESSIONS
16.45-18.00DI ROOM E7
CONCURRENT SESSION SIX
Chair: Themin Suwardy (Singapore Management University - Singapore)
Assessment practices for the accounting profession at South African universities: a
critical review
Surika van Rooyen (North-West University)
Pre-engagement interventions: a student-retention model for first-year students in
introductory accounting
Corlia Joynt (University of Pretoria)
Accounting undergraduate curriculum: a comparison between Brazil, the United
States and the United Kingdom
Fernando Murcia (University of Sāo Paulo)
16.45-18.00DI ROOM F11
CONCURRENT SESSION SEVEN
Chairs: Chika Saka (Kwansei University - Japan),
Alfred Wagenhofer (Graz University - Austria)
The economic impact of IFRS adoption on economic development in poor
jurisdictions
Catalina Pricope (The Bucharest University of Economic Studies)
Risk governance in the financial services sector of Barbados: an analysis of the risk
management process, practices and reporting
Diana Weekes-Marshall (The University of the West Indies)
The effect of regulatory agencies on compliance levels: analysis on IFRS 7
Melissa N. Cagle, Cagnur K. Balsari (Dokuz Eylul University)
16.45-18.00 ROOM BRACCO
CONCURRENT SESSION EIGHT
Chairs: Holger Daske (University of Mannheim - Germany),
Katherine Schipper (Duke University - USA)
Timeliness of financial reporting and the adoption of IFRS in Indonesia
Evi Rahmawati (University Muhammadiyah of Yogyakarta)
The impact of IFRS on value relevance of accounting information in Romania
Iulia Jianu (The Bucharest University of Economic Studies)