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41st European Accounting Association (EAA) Annual Congress 30 May – 1 June 2018 EUROPEAN Bocconi University, Milan ACCOUNTING st ASSOCIATION PROGRAMME AND COLLECTED PAPERS 41ST ANNUAL CONGRESS May 30th – June 1st 2018 DOCTORAL COLLOQUIUM May 26th – 29th -- 20181 -- Valencia_Ad_FINAL_Layout 1 4/13/17 1:51 PM Page 1 Ask us about our new EU databases and scholarships for non-major universities Used by 250+ universities worldwide. -- 2 -- TABLE OF CONTENTS Categories of Scientific Programme 4 Organiser’s Welcome 5 President’s Welcome 6 EAA Committees 7 EAA Management Committee 2017-2018 7 EAA Board 2017-2018 7 EAA Presidents 1978-2018 9 Locations of EAA Congresses 1978-2018 9 EAA 2018 Congress Local Organising Committee 10 EAA 2018 Scientific Committee 10 Local Host 15 Useful Information 16 Locations and Meeting Rooms 17 Floor Plan of Bocconi University 19 Sponsors & Publishers’ Exhibition 20 Programme Outline 26 Social Events 27 Opening Plenary Session 28 PhD Forum 29 IFRS Academic Workshop 30 Class Room Session 31 Symposia Programmes 33 Scientific Committee Report 37 Statistics 40 Discussants 44 Chairs 47 Collected Papers by Categories 55 Auditing (AU) Accounting Education (ED) Financial Analysis (FA) Financial Reporting (FR) Accounting and Governance (GV) Accounting History (HI) Interdisciplinary/Critical (IC) Accounting and Information Systems (IS) Management Accounting (MA) Public Sector and Not-for-Profit Accounting (PSNP) Social and Environmental Accounting, and Ethical Issues in Accounting (SEE) (SEE) Taxation (TX) Presenter and Author Index 56 -- 3 -- CATEGORIES OF SCIENTIFIC PROGRAMME CATEGORY ABBREVIATIONS FOR PARALLELL SESSIONS AND RESEARCH FORA AU Auditing ED Accounting Education FA Financial Analysis FR Financial Reporting GV Accounting and Governance HI Accounting History IC Interdisciplinary/Critical IS Accounting and Information Systems MA Management Accounting PSNP Public Sector and Not-for-Profit Accounting SEE Social and Environmental Accounting, and Ethical Issues in Accounting TX Taxation NOTICE Neither the European Accounting Association nor the EAA 2018 Organizing and Scientific Committees, nor any- per son acting on their behalf offer any guarantee or endorsement, explicit or implicit, with respect to the information contained in this publication, nor do they assume any responsibility regarding its use or damage resulting from this information. This book is also available in electronic format on the EAA website at: http://www.eaacongress.org/r/home The conference program is also available via our EAA Congress app. For more information, see Useful Information on page 16 Collected papers are accessible online from the EAA databases at: http://www.eaacongress.org/r/home -- 4 -- ORGANISER’S WELCOME BENVENUTO A MILANO! On behalf of the Accounting Department at Bocconi University I would like to welcome you to celebrate the 40th year anniversary of the European Account- ing Association. Over the 40 years the EAA annual congress has grown from meetings of a small group of visionary academics to a world class academic re- search conference. This year the Scientific Committee has accepted over 1,300 research papers and I suggest this is demonstrative of the flourishing research environment we have in Europe. Indeed, the diversity of research themes and methodologies practiced by European researchers shows how prominent they are in international research debates. As we as an Association reach 40 years we have decided to honour two of the founding fathers and thus at the Welcome Reception we will have short speeches remembering the contribution of both Anthony Hop- wood and Dieter Ordelheide, plus a short history of the Association since its early days. In terms of innovations in the programme, this year we have 9 themed symposia reflecting the latest re- search issues. During your visit to Milan I also hope you find the time to enjoy some of the cultural events of the design and fashion capital of Europe. Perhaps one evening you will have the opportunity to experience the very sociable Milanese tradition of Aperitivo. I would like to take this opportunity to thank the Association for inviting us to host the congress and all the sponsors that have helped make this meeting possible. Of course there are also many people behind the scenes who have provided a significant contribution to the planning and organization of the congress. In particular I would like to thank Nicole Coopman at the EAA headquarters and the A-team - Ariela Caglio, Angelo Ditillo and Annalisa Prencipe here at Bocconi. I hope you have very productive research interactions at the Congress and look forward to seeing you in Milan in May. Miles Gietzmann Congress Chair -- 5 -- PRESIDENT’S WELCOME Dear Congress Delegate, It is my pleasure to welcome you to the Annual Congress of the European Accounting Association. More than 1,600 delegates are attending and contributing to this edition that is now marking the 40th anniversary of the EAA. To celebrate this anniversary, the Organizing Committee at Bocconi, the Standing Scientific Committee, and many actively contributing members of the EAA community have done their best to put to- gether a great program for academic discussion and networking at social events. Spe- cial attention for the 40th anniversary is paid at the opening session and reception. The Standing Scientific Committee, chaired by Ralf Ewert, received a record of 1,381 submissions of which 1,089 papers will be presented at the congress (78.9% of submissions). As usual, the papers are classified into three categories, depending on their respective stage of development. Some of the less developed papers and papers in initial stages of development will appear in the Research Forum (RF) sessions. There are 555 such papers. Other, more developed papers that might be closer to publication will be presented in Parallel Sessions (PS). There are 534 such papers. Of these, a selection of higher quality papers will be presented and then discussed by researchers who are experts in the appropriate areas (PSD sessions). A total of 108 papers have been selected for these PSD sessions, a number which is twice as large as the one of the EAA Congress last year in Valencia. The program has 9 symposia on diverse topics and one IFRS academic session. The symposia reflect the relationship of the EAA with major stakeholders (e.g., EFRAG, ICAEW), as well as its commitment to diverse and high-quality research (e.g., editors’ panel, special issues). Timely topics such as integrated reporting, big data challenges, creativity and innovation and reporting on new business models are discussed in the stim- ulating symposia. On Wednesday morning there is an IFRS academic workshop organized and moderated by Ann Tarca and Anne McGeachin of the IASB to discuss the conceptual framework and the new standard on insurance contracts (IFRS 17) together with other technical updates. One of the key strategic objectives of the EAA is the support of young scholars. Two EAA activities focus on this target audience and take place before the opening of the congress. Beatriz Garcia Osma and Keith Robson selected 36 PhD students to participate in a challenging setting with 12 international researchers in Varese (May 26-29). The PhD Forum, co-chaired by Philip Joos and Thorsten Sellhorn, is organized for the 5th time on Wednesday morning (May 30) and is attended by 129 young scholars (PhDs, postdocs, assistant professors). The PhD Forum offers updates on EAA young scholar initiatives, a plenary session on digitaliza- tion and accounting research opportunities, and three parallel sessions. Finally, attention will be given to the initiatives related to the digital platform ARC (Accounting Research Center): http://arc.eaa-online.org/. Do not hesitate to check out this exciting resources platform to know more about accounting workshops and conferences, repositories, discussion fora and blogs, and the new peer mentoring initiative with feedback for PhD research proposals. Finally, I would like to express my gratitude to the Bocconi team that made this congress possible. Under the leadership of Miles Gietzmann, Ariela Caglio, Angelo Ditillo and Annalisa Prencipe the local organizing committee has done a fantastic job to let you enjoy the EAA congress on the premises of Bocconi University in the beautiful city of Milan. Enjoy the congress and networking opportunities. Philip Joos EAA President -- 6 -- EAA COMMITTEES MANAGEMENT COMMITTEE 2017-2018 President Philip JOOS Past President Salvador CARMONA Treasurer Saverio BOZZOLAN Congress Chair 2018 Miles GIETZMANN Congress Chair 2019 Irene KARAMANOU Members: Mark A. CLATWORTHY Lisa EVANS Anne JENY Annalisa PRENCIPE Aljoša VALENTINČIČ EAA BOARD 2017-2018 Officers President Philip JOOS Tilburg University Past President Salvador CARMONA IE Business School Treasurer Saverio BOZZOLAN LUISS Guido Carli University and LUISS Business School Congress Chair 2018 Miles GIETZMANN Bocconi University Deputy Chair 2018 Ariela CAGLIO Bocconi University Congress Secretary-General 2018 Angelo DITILLO Bocconi University Congress Treasurer 2018 Annalisa PRENCIPE Bocconi University Congress Chair 2019 Irene KARAMANOU University of Cyprus National Representatives Austria Ralf EWERT Karl-Franzens University Graz Belgium Ann JORISSEN University of Antwerp Czech Republic David PROCHAZKA Prague University of Economics Denmark Claus HOLM Aarhus University Finland Marko JARVENPÄÄ University of Jyväskylä Estonia Lehte ALVER Tallinn University of Technology France Chrystelle