Wirtschaftswissenschaftliche Fakultät


Concurrent Session 1-4


Friday 8th July 2016


Concurrent Session 1

Concurrent Session 2

Concurrent Session 3

Concurrent Session 4


Julia Hagelschuer

Jeannie Harrington

Stephen B. Salter

Christine Reitmaier












13:30 – 15:00

"Fraud Detection Through Whistleblowing: An International Perspective"

Authors: Bradley R. Skousen, Christopher J. Skousen, Chad O. Albrecht


"Does hedge accounting matter
for the European banking industry?"

Authors: Tami Dinh, Barbara Seitz


"A Re-examination of La Porta et al. (1998): Does Legal Environment Really Matter?"

Authors: Takashi Obinata, Takashi Yaekura


"The price contagion effects of financial reporting fraud and reputational losses: Evidence from the individual audit partner level"

Authors: Ferdinand A. Gul, Chee Yeow Lim, Kun Wang, Yanping Xu


"Organizing Effective Compliance: On the Roles of Codes of Conduct, Whistle-blowing, and Compliance Trainings for Effective Compliance"

Authors: Peter Kotzian, Thomas Stöber, Barbara E. Weißenberger


"Mandatory IFRS Adoption and Management Forecasts: The Impact of Enforcement Changes"

Authors: Zhaoyang Gu, Jeff Ng, Albert Tsang 


"Ownership and Control Rights and Stock Price Synchronicity in Russia"

Authors: Mohay Khattak, Asheq R. Rahman, Ahsan Habib


"Assurance Services, Home-Country Litigation Frameworks, and Auditor Reputation Premiums"

Author: Edward B. Douthett


"Corporate Social Responsibility and Cash Holdings"

Authors: Emna Chalouati, Mariem Khalifa, Rym Mabrouk, Samir Trabelsi


"The role of accounting rules in mitigating managerial myopia: The case of software development and R&D"

Authors: Tami Dinh, Baljit K. Sidhu, Chuan Yu


"The social construction of accounting reality: Translation of a principles-based discourse"

Author: Masatsugu Sanada