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Program


Program Outline

 

Thursday 7th July – Saturday 9th July 2016

Joint International Conference of the Journal of International Accounting Research (JIAR) and Accounting, Organizations & Society (AOS), Augsburg

 

Conference Venue:
University of Augsburg
School of Business and Economics
Universitätsstr. 16
86159 Augsburg
Germany

 

Thursday 7th July 2016

Start of official Conference Program

09:00

Pick up at the Conference Hotels

From

09:00

Registration at the Conference Venue

10:30

Welcome Address

 

11:15

Keynote Speech Christian Leuz

“Reporting Regulation in Global Capital Markets: Evidence and Suggestions for Future Research”

 

12:30

Lunch

Financial Reporting Stream

Management Accounting Stream

 

13:30

Plenary Session:

“Development of the Accounting Profession and Stock Market Development”

Authors: Hong Huang, Albert Tsang

Presenter: Hong Huang

Discussant: Betsy Gordon
 

Plenary Session:

“The Effect of Injunctive Social Norms and Dissent on Budget Reporting Honesty”

Author: Martin Altenburger

Presenter: Martin Altenburger

Discussant: Jennifer Kunz

 

14:30

Plenary Session:

“Green Disclosures? Social Media and Prosocial Behavior”

Authors: Wenli Huang, Hai Lu, Barbara Su

Presenter: Wenli Huang

Discussant: Gina Rosa

Plenary Session:

“Cross-national differences in cost accounting of MNEs – Empirical evidence from Anglophone subsidiaries in Germany”

Authors: Peter Kajüter, Moritz Schröder

Presenter: Peter Kajüter

Discussant: Samir Trabelsi
 

 

15:30

Coffee Break

 

16:00

Plenary Session:

“Audited  Financial Reporting and Voluntary Disclosure: International Evidence on Management Earnings Forecasts”

Authors: Xiangting Kong, Albert Tsang

Presenter: Albert Tsang

Discussant: Jürgen Ernstberger
 

Plenary Session:

“Can Organizational Culture Predict the Use of Comprehensive Performance Measurement Systems? A test of the Globe Study in India”

Authors: Gaurav Gupta, Stephen B. Salter

Presenter: Stephen B. Salter

Discussant: Helen Kang

 

17:00

Coffee Break

 

17:15

Keynote Speech Wim A. Van der Stede

“Management Accounting Research in a Globalizing World“
 

 

18:30

Transfer to Beer Garden

 

Starting at 19:00

Dinner at Beer Garden

22:30

Transfer back to the Conference Hotels
and Conference Venue

 

Friday 8th July 2016

07:30

Pick up at the Conference Hotels

From

08:00

Small Breakfast at Conference Venue

08:30

Keynote Speech Bruce K. Behn

„Journey to a Learned Profession“

 

09:30

Coffee Break

 

09:45

Plenary Session:

“The Implications from Aligning a Company´s Sustainability Reporting with its Implementation on the Predictiveness of Future Performance”

Authors: Fabio Moraes da Costa, M.H. Carol Liu, Gina Cavalier Rosa, Sam Tiras

Presenter: Sam Tiras

Discussant: Peter Clarkson

Plenary Session:

“National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision-Making by Accounting Professionals and Students from the U.S. and Italy”

Authors: Jeremy Vinson, Mary Curtis, Teresa Conover, Lorenzo Lucianetti, Valentina Battista

Presenter: Jeremy Vinson

Discussant: Greg Burton

 

10:45

Coffee Break

 

11:15

Keynote Speech Peter Easton

“Redirecting the Focus of Capital Markets Research on the Role of Institutions toward Accounting for Corporate Operating Activity”

 

12:30

Lunch

 

13:30

Concurrent Session 1-4

 

15:00

Coffee Break

 

15:30

Plenary Session:

“The Phoenix Rises: The Australian Accounting Standards Board and IFRS Adoption”

Author: Bryan Howieson

Presenter: Bryan Howieson

Discussant: Richard Morris

Plenary Session:

“The Adaptive Capacity of Controls in Collaborative Inter-Organizational Relationships”

Authors: Yee Shih Phua, Anne M. Lillis

Presenter: Yee Shih Phua

Discussant: Angelo Ditillo

 

16:30

Coffee Break

 

17:00

Keynote Speech Jochen Schmitz

“Financial Reporting – Breaking the Boilerplate”

 

18:30

Reception

Sponsored by IMA® 
(Institute of Management Accountants)

19:30

Transfer to Gala Dinner

 

Starting at 20:00

Gala Dinner

22:30

Transfer back to the Conference Hotels
and Conference Venue 

 

Saturday 9th July 2016

07:30

Pick up at the Conference Hotels

From

08:00

Small Breakfast at Conference Venue

08:30

Plenary Session:

“Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress”

Authors: Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo

Presenter: Kiridaran Kanagaretnam, Gerald J. Lobo

Discussant: Peter Fiechter

Plenary Session:

“Ethical Relativism in Accounting: A Cross-Cultural Examination of the Influence of Culture and Risk Taking on Ethical Judgment”

Authors: Jeremy Vinson, Mary B. Curtis, Teresa Conover, Lawrence Chui

Presenter: Jeremy Vinson

Discussant: Stephen B. Salter

 

09:30 

Plenary Session:

“The Influence of accounting enforcement and bank regulation on earnings quality of banks”

Authors: Lorenzo Dal Maso, Kiridaran Kanagaretnam, Gerald J. Lobo, Simone Terzani

Presenter: Simone Terzani

Discussant: Tami Dinh

Plenary Session:

“Multiple Regulators and Accounting Restatements: Evidence from Canada”

Authors: Brian Burnett, Daphne Hart, Bjorn Jorgensen, Gregory Martin

Presenter: Bjorn Jorgensen

Discussant: Steve Lin

 

10:30

Coffee Break

 

11:00

Concurrent Session 5-8

 

12:30

End of the Conference

12:45

Transfer back to the Conference Hotels

 

13:30 -15:30

Augsburg City Tour

(Meeting point: Steigenberger Hotel)