The Sixth International Conference of the Journal of International Accounting Research (JIAR) Venice, Italy, June 28-29-30, 2018
←
→
Page content transcription
If your browser does not render page correctly, please read the page content below
The Sixth International
Conference of the
Journal of International
Accounting Research (JIAR)
Venice, Italy, June 28-29-30, 2018
Department
of Management
The JIAR Conference
The goal of the JIAR conference is to expand the scope and impact of international accounting
research through increased understanding and awareness of international accounting challenges and
opportunities. Original and rigorous research will provide academics, practitioners and regulators with
deeper insights into international accounting issues.
The Sixth JIAR Conference is co-organized by the American Accounting Association, International
Accounting Section and the Ca’ Foscari University of Venice, Department of Management, and it will be
held in Venice (Italy) on June 28-29-30, 2018.
Hybridization of Accounting Languages
The Sixth JIAR Conference will be organized under the general theme “Hybridization of Accounting Languages”.
Accounting is often considered as the “language of business”, a mix of discoursive and calculative
practices which aims at effectively communicating relevant information to decision makers about
businesses and their performance.
As any other form of communication, accounting has evolved in different contexts, following
local cultural, economic, and institutional legacies and contextual contingencies. The increasing
internationalization of economic activities has forced different local accounting languages to
communicate, resulting in a process of hybridization of accounting meanings and principles. Yet,
despite international attempts towards harmonization and convergence, we can talk about accounting
languages (in the plural form).
In addition, a multiplicity of actors are involved in the process of hybridization. Accountants, managers,
investors, auditors, analysts, governments, standard setters have traditionally contributed in shaping
the languages of accounting. But accounting is increasingly spoken also in other domains of the social
and economic life, by policy makers, environmentalists, sociologists and so on. The hybridization
process is thus ongoing, across time and space, enriching accounting languages with additional
meanings, perspectives, and ideas.
What would be the outcome of this hybridization process is hardly predictable, as hybridization is a
never-ending and non-linear process, which is difficult to observe in its perpetuation. Nonetheless,
accounting scholars are encouraged to reflect on the converging and diverging influences that shape
current accounting languages and to cultivate an interdisciplinary, international and intersectoral
dialogue.The Sixth JIAR Conference aims at providing the ground for such dialogue and reflection. The papers that will be presented during the plenary sessions will shed lights on the multiplicity of actors involved (top management and owners, financial analysts, standard setters, auditors, investors, etc.), and on the multiple communication means (financial reporting, forecasts, management guidance, accounting standards etc.), which use and shape accounting languages. By analysing the interchange between different actors, researchers can shed new lights on the role that accounting language has on their behaviours. André, Filip, and Moldovan, for instance, will show how management guidance, as a communication tool between the top management and financial analysts, has an impact on analysts’ forecasts for diversified firms; Hu, Wang, Zhou, and Zhu will present their research on the effects of insider ownership on bad news hoarding and on stock price crash risks; while Ho and Song will concentrate on the impacts of using IFRS instead of U.S. GAAP on financial analysts’ behaviours in the U.S. We will also see how accounting meanings and practices vary according to the cultural, political and institutional contexts in which they are enacted. Sundvik, Haga, and Huhtamäki, for instance, will present their research on the relationship between national culture (in terms of long/ short-term orientation) and practices of earning management. As many influences and interests are at play, the hybridization process is not free from conflicts, as in the example of the possibility to require engagement partner name disclosure, which will be presented by Chi, Lisic, Myers, Pevzner, and Seidel. Finally, we will see how the accounting language can also be used to narrate a multiplicity of stories, also to a non-accounting audience. For instance, Manganelli, Raoli and Nasta used accounting numbers to analyse, explain, and to communicate the results of a gender quota policy. Papers presented at the concurrent sessions will be organized around several sub-themes, investigating interdisciplinary, international, and intersectoral translations of accounting, which are at the basis of accounting hybridization process. Sub-themes include: Sustainability and the hybridization of accounting language; Accounting standards, regulations, and international translations; Accounting in politics, policies, and society; The language of auditing; Accounting in the digital era. We will also have the possibility to listen to two insightful speeches by the keynote speakers who will provide additional food of thought to the conference theme. Begoña Giner (University of Valencia) will talk about “The politics of accounting: a European perspective” and Mark DeFond (University of Southern California) will give his thought on “Why Accounting Matters: Evidence from Accounting’s Big Bang”. Two unique cultural events will give participants the occasion to look at the first accounting documents of the Venice Republic era, contained at the Italian National Archive in Venice (June 28, h.16.00), and to learn the history of the Ca’ Foscari University of Venice, the first Italian business school established 150 years ago, through a visit to its main historical building (June 29, h.19.00). By looking at the past, participants would have the possibility to note how some accounting ideas and principles, currently in use, were already present some centuries ago. Yet, we will also find relevant differences with respect to the language we speak now, which bears witnesses of a historical hybridization and evolution process in accounting language. The conference will also host a roundtable (June 29, h. 15.30) with auditing professionals, which will give participants the possibility to engage in an exchange of views and perspectives between academics and practitioners. Representatives of the big accounting firms will talk with the faculty and the conference participants about the professional challenges and opportunities of dealing with a hybrid language in constant evolution. We would expect relevant insights and research opportunities to emerge from the discussion.
Preliminary Program
Thursday, June 28, 2018
16.00-18.00 Guided tour to the Italian National Archive in Venice Italian National Archive.
Campo dei Frari, 3002, 30170
San Polo, Venezia VE
18.00-20.00 Welcome cocktail and registration To Be Defined
Friday, June 29, 2018
8.30-16.00 Registration desk open
9.00-9.30 Institutional Greetings Aula Magna
9.30-10.30 Keynote speaker
“The politics of accounting: a European perspective” Aula Magna
Professor Begoña Giner, University of Valencia
10.30-11.00 Coffee break
11.00-12.00 Plenary Sessions
Plenary Session 1 Room 10A
“Long-Term Orientation and Earnings Management
Strategies”
Dennis Sundvik; Hanken School of Economics,
The Pennsylvania State University;
Jesper Haga; Hanken School of Economics, The
Pennsylvania State University;
Fredrik Huhtamäki; Hanken School of Economics,
The Pennsylvania State University;
Discussant: Francesco Bova, University of Toronto
Plenary Session 2 Room 9A
“Insider Ownership and Stock Price Crash Risk
around the Globe”
Gang Hu; Hong Kong Polytechnic University;
Jacqueline W. Wang; Hong Kong Polytechnic University;
Gaoguang Zhou; Hong Kong Baptist University;
Xindong Kevin Zhu; City University of Hong Kong;
Discussant: Grace Pownall, Emory University
12.00-13.00 Plenary sessions
Plenary session 3 Room 10A
“Does IFRS adoption affect analyst forecast
behavior? Evidence from foreign private issuers in
the United States”
Li-Chin J. Ho; University of Texas at Arlington;
Xiaoxiao Song; Southern Illinois University Edwardsville;
Discussant: Peter Easton, Notre Dame University
Plenary session 4 Room 9A
“Diversified Firms and Analysts’ Earnings Forecasts:
The Role of Management Guidance at the Segment
Level”
Paul André; HEC Lausanne, University of Lausanne;
Andrei Filip; ESSEC Business School;
Rucsandra Moldovan; John Molson School of
Business, Concordia University;
Discussant: Marco Fasan, Ca’ Foscari University of Venice13.00-14.00 Light lunch
14.00-15.00 Plenary sessions
Plenary session 5 Room 10A
“Do Female Directors on Corporate Boards Make the
Difference in the Italian Family Owned Businesses?”
Barbara Sveva Magnanelli; LUISS Guido Carli; Elisa
Raoli; LUISS Guido Carli; Luigi Nasta; LUISS Guido Carli;
Discussant: Christo Karuna, Monash University
Plenary session 6 Room 9A
“Information in Financial Statement Misstatements
at the Partner Level”
Wuchun Chi; National Chengchi University; Ling
Lei Lisic; Virginia Polytechnic Institute and State
University; Linda A. Myers; The University of
Tennessee, Knoxville; Mikhail Pevzner; University
of Baltimore; Timothy A. Seidel; Brigham Young
University;
Discussant: Silvia Panfilo and Chiara Mio, Ca’ Foscari
University of Venice
15.00-15.30 Coffee break
15.30-17.30 Audit companies roundtable Aula Magna
Evening
19.00-20.00 Cultural event – Visit to the Ca’ Foscari historical Ca’ Foscari University
building Dorsoduro, 3246, 30123 Venezia
20.00-23.00 Gala Dinner Ca’ Foscari University
Dorsoduro, 3246, 30123 VeneziaSaturday, June 30, 2018
9.00-10.00 Concurrent papers presentations
Stream 1 Room 10A
To be defined
Stream 2 Room 10B
To be defined
Stream 3 Room 10C
To be defined
Stream 4 Room 9A
To be defined
Stream 5 Room 9C
To be defined
10.00-11.00 Keynote speaker
“Why Accounting Matters: Evidence from
Accounting’s Big Bang”
Professor Mark De Fond, University of Southern
California
11.00-11.30 Coffee Break
11.30-12.30 Concurrent papers presentations
Stream 1 Room 10A
To be defined
Stream 2 Room 10B
To be defined
Stream 3 Room 10C
To be defined
Stream 4 Room 9A
To be defined
Stream 5 Room 9C
To be defined
12.30-13.30 Light lunch
13.30-14.30 Concurrent papers presentations
Stream 1 Room 10A
To be defined
Stream 2 Room 10B
To be defined
Stream 3 Room 10C
To be defined
Stream 4 Room 9A
To be defined
Stream 5 Room 9C
To be defined
14.30-15.30 Concurrent papers presentations
Stream 1 Room 10A
To be defined
Stream 2 Room 10B
To be defined
Stream 3 Room 10C
To be defined
Stream 4 Room 9A
To be defined
Stream 5 Room 9C
To be defined
15.30 Conclusions and farewellRegistration and conference fees Online registrations can be made at this link: http://aaahq.org/Meetings/2018/JIAR Early registration fees (until May 6th 2018): Faculty who are AAA or IAS members – 374 USD Students who are AAA or IAS members – 181 USD Late registrations (after May 6th 2018): Faculty who are AAA or IAS members – 434 USD Students who are AAA or IAS members – 241 USD Gala Dinner: Gala Dinner (optional) – 97 USD Gala dinner guest ticket (optional) – 97 USD Please note that all participants must have renewed or subscribed the AAA and/or the IAS membership for the year 2018 before registering to the conference. More information on AAA and IAS membership fees can be found at http://aaahq.org/membership Location The JIAR conference will take place at San Giobbe Campus, venue of the Department of Management of the Ca’ Foscari University of Venice. Address: Fondamenta S. Giobbe, Cannaregio 873 - 30121 Venezia VE Information and Contacts For information on the conference, please write at jiarconference@unive.it Website: http://aaahq.org/Meetings/2018/JIAR JIAR conference Planning Committee Ervin Black, University of Oklahoma Greg Burton, Brigham Young University CS Agnes Cheng, Hong Kong Polytechnic University Elizabeth A. Gordon, Temple University Joanna Ho, University of California Samir Trabelsi, Brock University JIAR conference Organizing Committee CS Agnes Cheng, Hong Kong Polytechnic University Marco Fasan (co-chair), Ca’ Foscari University of Venice Giorgio Gotti, University of Texas at El Paso Chiara Mio, Ca’ Foscari University of Venice Chiara Saccon (co-chair), Ca’ Foscari University of Venice Paola Trevisan, Ca’ Foscari University of Venice
You can also read
