DOCSLIB.ORG

Programme and Collected Papers Categories of Scientific Programme

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
Programme and Collected Papers Categories of Scientific Programme EUROPEAN ACCOUNTING ASSOCIATION 36TH ANNUAL CONGRESS 6 - 8 MAY 2013, Paris - FRANCE PROGRAMME AND COLLECTED PAPERS CATEGORIES OF SCIENTIFIC PROGRAMME Category abbreviations for Parallel Sessions and Research Fora AU Auditing ED Accounting Education FA Financial Analysis FR Financial Reporting GV Accounting and Governance IS Accounting and Information Systems MA Management Accounting PS Public Sector Accounting SE Social and Environmental Accounting TX Taxation NOTICE Neither the European Accounting Association nor the EAA 2013 Organizing and Scientific Committees, not any person 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 the information. This book is also available in electronic format on the EAA website at: http://www.eaa2013.org Collected abtsracts are accessible on-line from the EAA database at : http://www.eaa2013.org Collected abstracts are accessible on-line from the EAA database at: http:// www.eaa-online.org Table of Contents TABLE OF CONTENTS Organizer’s Welcome 6 President’s Welcome 7 EAA Committees 2012 - 2013 8 • Management Committee 8 • Board 8 • Locations of EAA Congresses 1978-2013 10 • Congress Local Organizing Committee 10 • Scientific Commitee 11 Local Host 14 Useful Information 15 Location 16 Map of the Congress Venue 17 Sponsors & Publishers’ Exhibition 18 Congress Programme 19 Opening Plenary Session 20 Symposia 21 Scientific Committee Report 29 Statistics 30 Discussants 32 Chairs 33 Topics dispatched in the ten general categories 38 Collected Papers 45 • AU 45 • IS 131 • ED 63 • MA 135 • FA 71 • PS 153 • FR 85 • SE 163 • GV 113 • TX 177 Author index 184 European Accounting Association • 36th Annual Congress 6 - 8 May 2013, Paris - France • Programme and Collected Papers 5 Organizer’s Welcome ORGANIZER’S WELCOME Dear Colleagues, It’s a great pleasure for us as a team of Paris Dauphine University to welcome you all to attend the 35th Annual Congress of the European Accounting Association which is held jointly by the EAA and the Paris Dauphine University. We hope our event will provide another opportunity for our colleagues worldwide to strengthen the ties between us. Thus, we hope that it will help to promote our advancement in accounting through the exchange of views and ideas. To enhance your stay, we have organized the program around several friendly flagship events. We will have the opportunity of getting together for the welcome reception on Monday, lunch on Tuesday and as well as the gala of Wednesday evening at the Pavillon Dauphine, alongside the university. You will discover this prestigious location in different aspects, day and night. Weather permitting; you will be able to appreciate the gardens and the very classic interiors of the Pavillon Dauphine. For the gala, we invite you to take advantage of a close-up show of the French Cancan, and evening dancing. The renewed culinary diversity is also at the heart of these festivities. Moreover, you will notice that the book of the program is considerably thinner. The reason being that we intend to contribute to ecology. No doubt, for many previous years, the life span of this book was limited to the time getting back to the hotel. So we are also contributing to relieving your shoulders and your strength. For the fans of the old version, you can find the abstracts classified according to the congress themes online, (on the EAA web site). We hope that ultimately, the whole of our work is more conspicuous and practical. We as organizers would like to thank the President of the EAA European Accounting Association Management Committee, the Board, the Conference Committee, the Scientific Committee, and the General Secretary very heartily for their decision, assistance, and consideration to meet in Paris in 2013. We are delighted to count the CIMA, ICAEW, ANC (Autorité des Normes Comptables), OEC (Ordre des Experts-Comptables), Total, Bolloré, BNP Paribas and Afnor, La Ville de Paris et La Région Ile de France as our generous sponsors. We thank KPMG for its material sponsorship. I would also like to thank my university colleagues for their support, namely: Didier Bensadon, Diane de Carmoy, Rouba Chantiri, Olivier Charpateau, Anne-Laure Farjaudon, Karine Fabre, Benoit Gérard, Bruno Oxibar, Pierre Labardin, Gwenaelle Nogatchewsky and Céline Michaïlesco. I also extend my thanks to the administrative services of Dauphine for their contribution to this event as well as all the other people for their help in organizing this event so very well. We wish you a very efficient and effective congress. Nicolas Berland Congress Chair 6 European Accounting Association • 36th Annual Congress 6 - 8 May 2013, Paris - France • Programme and Collected Papers President’s Welcome PRESIDENT’S WELCOME Dear EAA Congress delegates, I am very pleased to welcome you to the 36th annual congress of the European Accounting Association in the wonderful city of Paris. The number of delegates, about 1500, and papers, more than 900, together with their quality, are obvious signals of the big success of this year event; indeed I think this is the largest conference we have ever organized. The scientific part of the conference contains a good variety of activities, 9 symposiums, 471 papers in parallel sessions, including 52 papers with discussants, and other 462 papers in the research forum. I want to emphasize that this forum is not a second class session; on the contrary it is a different setting where less developed papers are presented in such a format which could allow for more interaction between the presenters and the audience. As it also happened last year, there will be a special session on the IFRS Framework based teaching approach, as well as an Editor´s panel. The social programme is equally impressive with an early bird reception and gala dinner. This year there will be a PhD Forum just before the start of the conference itself. With this new initiative we try to help PhD students to develop their abilities and competences in research, as well as to establish networks. The Local Organizing Committee chaired by Nicolas Berland has done an outstanding job. I sincerely appreciate the number of hours they have spent in planning and working to have everything ready in order to receive such a large number of delegates. The EAA Scientific Committee, chaired by Hervé Stolowy also requires some special recognition. Together with the increase in the number of papers submitted (1236 in total), the scientific committee has been enlarged to 133 members who once again have done a remarkable job. They reviewed 19 papers on average and provided very helpful comments to the authors. Along with the annual conference the Doctoral Colloquium also took place in Paris. This year 36 students were able to attend the sessions. I would very much like to thank Bill Rees and Keith Robson, the Co- chairs, as well as the Faculty of the Doctoral Colloquium for devoting their precious time to the EAA. I wish to take this opportunity to express my sincere gratitude to other EAA members who have been instrumental in the success of this conference. I must start with the Executive Secretary, Nicole Coopman, who once again has been willing to offer her assistance and accept new challenges. Next I have to mention the Conference Committee, and in particular the Chair Gunnar Rimmel which has played a significant role in helping to organize the event. And of course the entire Management Committee for devoting their time and effort not only to the event but also to the EAA; I offer everyone concerned my most heartfelt thanks. I wish you a very successful conference, not only in terms of hard work, but also in enjoying the social program. I hope this event will give us the opportunity to see many old friends and colleagues as well as make some new acquaintances. Indeed this is also one of the EAA’s key objectives: to promote the networking of accounting scholars within Europe and beyond. Enjoy the conference very much! Begoña Giner EAA President European Accounting Association • 36th Annual Congress 6 - 8 May 2013, Paris - France • Programme and Collected Papers 7 EAA Committees EAA COMMITTEES MANAGEMENT COMMITTEE 2012-2013 President Begoña GINER EAA-President Elect Ann JORISSEN Chair of Prospective Congress 2013 Nicolas BERLAND Chair of Prospective Congress 2014 Toomas HALMA Members Joachim GASSEN Thomas JEANJEAN Martin MESSNER Araceli MORA Hervé STOLOWY Martin WALKER Executive Secretary Nicole COOPMAN BOARD 2012-2013 Officers President Begoña GINER EAA-President Elect Ann JORISSEN Congress Chair 2013 Nicolas BERLAND Congress Secretary General 2013 Bruno OXIBAR Congress Treasurer 2013 Olivier CHARPATEAU Congress Chair 2014 Toomas HALMA National Representatives Austria Rainer NIEMANN Belgium Ignace DE BEELDE Czech Republic Marcela ZAROVA Denmark Carsten ROHDE Finland Markus GRANLUND Estonia Lehte ALVER France Nicolas BERLAND Germany Thorsten SELLHORN Greece Apostolos BALLAS Ireland Martin QUINN Italy Lino CINQUINI Netherlands Frank HARTMANN Norway Frode MELLEMVIK Poland Anna SZYCHTA Portugal Lucia Lima RODRIGUES Romania Dumitru MATIS Russia Vyacheslav SOKOLOV Slovenia Aljosa VALENTINCIC Spain Araceli MORA ENGUIDANOS Sweden Karin JONNERGARD Switzerland Daniel OYON Turkey Recep PEKDEMIR United Kingdom Martin WALKER 8 European Accounting Association • 36th Annual Congress 6 - 8 May 2013, Paris - France • Programme and Collected Papers EAA Committees EAA COMMITTEES Region Asia Asia Yashuhiro OHTA Australia/New Zealand Ann TARCA North America Ervin BLACK Chairs of EAA Committees & Editors of EAA Journals Chair Publications Committee Wim VAN DER STEDE Chair Conference Committee Gunnar RIMMEL Chair Scientific Committee Hervé STOLOWY Chair Financial Reporting Standards Committee (FRSC) Peter WALTON Doctoral Colloquium Co-Chairs William P. REES Keith ROBSON European Accounting Review (EAR) Laurence VAN LENT Accounting in Europe (AinE) Lisa EVANS Ex-officio Executive Secretary Nicole COOPMAN EAA PRESIDENTS 1978-2013 1978 A.G.
Load more

Recommended publications
  • AIB 2009 Annual Meeting San Diego, California, USA June 27-30, 2009
    AIB 2009 Annual Meeting San Diego, California, USA June 27-30, 2009 Registered Attendees For The 2009 Meeting The alphabetical list below shows the final list of registered delegates for the 2009 AIB Annual Conference in San Diego, California, USA. Current Registrant Count: 909 A Kelly Aceto, University of Connecticut Wendi Adair, University of Waterloo Wendi Aebersold, National Higher Education Recruitment Consortium Raj Aggarwal, The University of Akron Rajesh Aggarwal, University of Minnesota Mohammad Faisal Ahammad, Nottingham Trent University Yair Aharoni, Tel Aviv University Mujtaba Ahsan, Pittsburg State University Listyoko Aji, International University of Japan Hamid Akbari, York University (Institutional Member) Melike Billur Akdeniz, Michigan State University (Institutional Member) Samuel Yaw Akomea, KNUST School of Business, Department of Marketing and Corporate Strategy Quamrul Alam, Monash University Lindolfo Albuquerque, University of Sao Paulo Sandra Alday, University of Sydney Liz Alexander, University of Washington, Tacoma Hadi Alhorr, Saint Louis University Elaine Allen, Babson College Ilan Alon, Rollins College Marcelo Alvarado-Vargas, Florida International University Bjorn Ambos, WU Vienna Tina C. Ambos, WU Vienna Ulf Andersson, Copenhagen Business School Naoki Ando, Hosei University Olga Annushkina, SDA Bocconi School of Management Christos Antoniou, University of Leeds Kartika Antono, Universitas Pelita Harapan Syed Tariq Anwar, West Texas A&M University Marina Apaydin, The University of Western Ontario Seiko Arai, National University of Singapore Camilo Arbelaez, Eafit University Harvey Arbeláez, Monterey Institute of International Studies Ilgaz Arikan, Georgia State University Jolanta Aritz, USC Marshall School of Business Rebecca Arkader, Federal University of Rio de Janeiro Shigeru Asaba, Gakushuin University Kaz Asakawa, Keio University Christian Geisler Asmussen, Copenhagen Business School David Atkinson, Helsinki School of Economics, Mikkeli Preet S.
    [Show full text]
  • Global Business and the Digital Economy HOST SCHOOL WELCOME
    010 101 101 010 010 101 010 101 010 101 010 101 GLOBAL m i n n e a p o18 l i s BUSINESS AND THE DIGITAL ECONOMY Minneapolis, USA June 25–28, 2018 Program Chair: J.T. Li, Hong Kong University of Science and Technology HOST Schools: Our connections to the international business community run both wide and deep. Situated among the headquarters of 18 Fortune 500 companies—many right in our backyard—we have a front-row view of the key issues facing international business. Many of these and other global companies look to us and our expertise to help face these challenges. carlsonschool.umn.edu BUSINESSOPEDIA EVERYTHING YOU NEED TO SUCCEED IN BUSINESS There is no such thing as business as usual. The business world isn’t static. The Opus College of Business is at the forefront of business innovation. Our academic programs combine theory with practice to provide a relevant and personalized learning experience. Plus, we offer a comprehensive portfolio of undergraduate, graduate and professional development programs that prepares our students to make an immediate impact on the business world. CONTENTS President’s Letter ....................................................................................... 2 Host School Welcome ................................................................................... 3 Host School Welcome .................................................................................. 4 From the Program Chair ................................................................................. 5 AIB 2018 Conference Sponsors
    [Show full text]
  • AIB Newsletter Vol
    AIB Newsletter Vol. 17, No. 3 T h i r d Q u a r T e r 2 0 1 1 2011 Meeting in Nagoya, Japan! he Academy of International Busi- versary, and two sessions were organized: ness 2011 annual meeting had great first, included a session in memory of the Tattendance once again as we hosted late Susan Douglas and her contributions about 1000 members in Nagoya, Japan! to IB and AIB, and second, a roundtable Inside We extend our sincere thanks to all who panel discussion on career development 2011 Program worked very hard to make this a success- among women in academics. There were Committee . 3 ful event. The 2011 Program Chair, Shige also a number of special sessions in the 2011 Best Reviewer Makino (The Chinese University of Hong 2011 program. The AJBS-Soshiki Gakkai Awards . 4 Kong) put together a very exciting and Panel was jointly organized by the As- professionally rewarding program with sociation of Japanese Business Studies AIB 2011 Awards . 5 the help of his track chairs (see confer- (AJBS) and the Academic Association for Sheth Foundation ence program committee) and his Pro- Organization Science (Soshiki Gakkai); re- Doctoral Travel gram Assistants, Ngan Cheung (Kent) Hui nowned experts in Japanese business re- Stipends . 7 and Yina Mao. search including Hideki Yoshihara (chair), Area Scholarship This year’s program was titled “Inter- Taka Fujimoto, and Kentaro Nobeoka Fellowships . 7 national Business for Sustainable World were invited to discuss the competitive Development.” The program had a record (dis)advantages of Japanese enterprises Boeing Institute number of submissions, 1536 in total and industries.
    [Show full text]
  • ATTA News January 2004
    ATTA News January 2004 http://www.orange.usyd.edu.au/atta/newsletter.htm Editor: Colin Fong, Atax, Faculty of Law, The University of New South Wales [email protected] ATTA website http://www.orange.usyd.edu.au/atta Contents 1 Presidential column.............................................................................................................. 1 2 Free wine tour....................................................................................................................... 1 3 ATTA Conference ................................................................................................................ 2 3 Notice of Annual General Meeting for the Australasian Tax Teachers Association...... 6 4 Proposed Dates for ATTA Annual Conference January 2005 ......................................... 6 5 Appointments, departures and honours............................................................................. 7 6 Australian and New Zealand tax and related PhDs and SJDs completed and in progress ................................................................................................................................................... 7 7 London house for rent.......................................................................................................... 7 8 Young Researcher Award.................................................................................................... 8 9 Eighteenth Century Collections Online.............................................................................. 9 10 Job vacancies......................................................................................................................
    [Show full text]
  • 60642002.Pdf
    Aalborg Universitet Challenges for International Business in Central and Eastern Europe Marinov, Marin Alexandrov Publication date: 2015 Link to publication from Aalborg University Citation for published version (APA): Marinov, M. A. (2015). Challenges for International Business in Central and Eastern Europe General rights Copyright and moral rights for the publications made accessible in the public portal are retained by the authors and/or other copyright owners and it is a condition of accessing publications that users recognise and abide by the legal requirements associated with these rights. ? Users may download and print one copy of any publication from the public portal for the purpose of private study or research. ? You may not further distribute the material or use it for any profit-making activity or commercial gain ? You may freely distribute the URL identifying the publication in the public portal ? Take down policy If you believe that this document breaches copyright please contact us at [email protected] providing details, and we will remove access to the work immediately and investigate your claim. Downloaded from vbn.aau.dk on: April 30, 2017 Hosted by: Bengaluru, India June 27-30, 2015 Program Chair: Ram Mudambi Te Leela Palace, Bangalore WHERE LEADERS AND ENTREPRENEURS A RE NURTURED The picturesque 100-acre world-class campus of IIMB in Bangalore, India’s Silicon Valley, inspires and equips students to deliver significant social impact through entrepreneurship and innovation. IIMB is the only Indian Business School to feature in the The NS Raghavan Center for Entrepreneurial Financial Times Executive Education 2015 Top 50 Rankings. Learning at IIMB incubates start-ups and provides free mentoring to budding entrepreneurs.
    [Show full text]
  • Implications for International Business
    ANZIBA ANNUAL CONFERENCE ADELAIDE – AUSTRALIA 12 - 14 APRIL 2012 CONFERENCE THEME: FUSION OR FRACTURING? IMPLICATIONS FOR INTERNATIONAL BUSINESS Host institution: Centre for Asian Business University of South Australia and International Graduate School of Business University of South Australia Partner institutions: University of Adelaide Flinders University Australia and New Zealand International Business Academy (ANZIBA) Annual Conference April 12-14, 2012 “Fusion or Fracturing? Implications for International Business”. Conference Hosts and Major Sponsors: Centre for Asian Business, University of South Australia and International Graduate School of Business, University of South Australia Conference Venue: Hawke Building, University of South Australia City West Campus 50-55 North Terrace (cnr Fenn Place and North Terrace), Adelaide, South Australia 5000 Partner Institutions: Flinders University and University of Adelaide 1 Local Organising Committee Dr. Hussain Rammal (Conference Chair, University of South Australia) Associate Professor Greg Fisher (Flinders University) Associate Professor Susan Freeman (University of Adelaide) Associate Professor Bruce Gurd (University of South Australia) Dr. Tatiana Zalan (University of South Australia) Conference Tracks 1. The External Context of Global Business Track Chair: Max Smith (Flinders University) 2. Global Economics, Finance, Accounting and Taxation Track Chair: Bruce Gurd (University of South Australia) 3. Multinational Enterprises and their subsidiaries Track Chair: Snejina Michailova (University of Auckland) 4. FDI from both advanced and Emerging economies Track Chair: Elizabeth Rose (Aalto University) 5. International Human Resource Management Track Chair: Greg Fisher (Flinders University) 6. Cross-Cultural Operations and Logistics Track Chair: Audra Mockaitis (Monash University) 7. International Marketing Track Chair: Doren Chadee (Deakin University) 8. International Entrepreneurship Track Chair: Tatiana Zalan (University of South Australia) 9.
    [Show full text]
  • Thesis 11-9-13 Walker and Sian Corrections
    THE RISE AND FALL OF COMPREHENSIVE ACCOUNTING THEORIES: R. J. CHAMBERS AND CONTINUOUSLY CONTEMPORARY ACCOUNTING By Martin Emanuel Persson Thesis submitted in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Management at Royal Holloway, University of London. July 2013 1 DECLARATION OF AUTHORSHIP I, Martin Emanuel Persson, hereby declare that this thesis and the work presented in it is entirely my own. Where I have consulted the work of others, this is always clearly stated. Signed: Date: 02-07-13 2 To Anh and all the things we have yet to do 3 ACKNOWLEDGEMENTS A letter from Stephen Zeff to Raymond J. Chambers fell off a boat delivering mail between Fiji and Australia in the 1970s. The letter was never recovered. My experience when I began my doctoral studies was similar to that of this letter, and I surely would not have been recovered had it not been for the people around me. I want to thank my supervisor Christopher Napier and my advisor Chris Nobes. Their guidance has helped me write the best possible dissertation that I could muster. Napier, in particular, fielded over 400 emails and held more meetings than I can count during a three-year period. I also want to give special thanks to Graeme Dean and Stephen Zeff. I would not have been able to access much of the data used in this dissertation without their assistance and their invitations for me to visit the University of Sydney and Rice University, respectively. I hope that they will be able to derive some pleasure from reading the final product of their hard work.
    [Show full text]
  • AIB 2011 Proceedings
    Proceedings of the 53rd Annual Meeting of the Academy of International Business "International Business for Sustainable World Development" Nagoya, Japan June 24-28, 2011 Editors Shige Makino, Program Chair Tunga Kiyak, AIB Managing Director (c) 2011 Academy of International Business Proceedings of the 53rd Annual Meeting of the Academy of International Business " International Business for Sustainable World Development" Nagoya, Japan June 24-28, 2011 ISSN: 2078-0435 © 2011 Academy of International Business For more information, please contact: AIB Executive Secretariat G. Tomas M. Hult, Executive Director, or Tunga Kiyak, Managing Director 7 Eppley Center Michigan State University East Lansing, MI 48824, USA Phone: +1 (517) 432-1452 • Fax: +1 (517) 432-1009 E-mail: [email protected] • Web: http://aib.msu.edu/ TABLE OF CONTENTS Program Acknowledgements ..................... 3 Program Overview .................................... 4 Meeting Sponsors ..................................... 6 Abstracts ................................................. 7 Saturday Abstracts ................................ 9 Sunday Abstracts ................................ 10 Monday Abstracts ............................... 82 Tuesday Abstracts ............................. 175 Index of Program Contributors .............. 235 AIB 2011 Conference Proceedings Page 1 (This page is intentionally blank) AIB 2011 Conference Proceedings Page 2 2011 PROGRAM ACKNOWLEDGEMENTS PROGRAM CHAIR Shige Makino - The Chinese University of Hong Kong, Hong Kong PROGRAM ASSISTANT Ngan Cheung (Kent) Hui - The Chinese University of Hong Kong, Hong Kong TRACK CHAIR Kazuhiro Asakawa - Keio University, Japan Ram Mudambi - Temple University, USA Daniel C. Bello - Georgia State University, USA Mike W. Peng - University of Texas at Dallas, USA Gordon Cheung - The Chinese University of Hong Kong, Elizabeth L. Rose - Aalto University School of Economics, Hong Kong Finland Alvaro Cuervo-Cazurra – Univ. of South Carolina, USA Robert Salomon - New York University, USA Gary Knight - Florida State University, USA Mary B.
    [Show full text]
  • COSMOS ACCOUNTANCY CHRONICLE a Publication of the International Association for Accounting Education and Research
    COSMOS ACCOUNTANCY CHRONICLE A publication of the International Association for Accounting Education and Research Volume 12, No. 1 January 2000 Donna L. Street, editor ___________________________________________________________________________________________________ INTERNATIONAL ASSOCIATION FOR ACCOUNTING EDUCATION AND RESEARCH This statement emphasizes our role in advancing accounting education and research as well as our representation of President’s Letter academics in the international standard-setting process. It will drive the work of the organization as we move forward. Another key development has been the decision of the Executive Committee to pursue moving the administration functions of IAAER to Brussels, Belgium, where they will be handled by EIASM (European Institute for Advanced studies in Management). It has been clear for some time that IAAER has become too large to be administered entirely by the voluntary work of members. The EIASM, which manages the affairs of more than ten other international organizations including the European Accounting Association, brings professional management to our administration. It also gives IAAER a very prestigious identity with a globally respected address. EIASM will handle the membership and financial records of IAAER. The Executive Committee has planned this move in such a way that there will be minimal financial effect on members. This effect will include a very modest Belverd E. Needles, Jr. dues increase (to be determined by the Executive committee in Munich) beginning in 2001. Dear Colleagues, Concurrent with the decision in regard to the administration of IAAER is the decision to keep the editing of COSMOS I am pleased to report that much progress has been made in and our web-site in the hands of an academic editor.
    [Show full text]
  • Final List of Registered Participants for the 2004 Meeting
    Final List of Registered Participants for the 2004 Meeting The alphabetical list below shows the delegates that attended the 2004 AIB Conference in Stockholm, Sweden. Final Registrant Count: 811 A Omneya Abd-Elsalam, Aston University Kelly J. Aceto, University of Connecticut Ranjan Acharya, Wipro Ltd., India Fikret Adaman, Bogazici University Nancy J. Adler, McGill University Sanjeev Agarwal, Iowa State University Raj Aggarwal, Kent State University Tamir Agmon, The Graduatr School of Bus., The College of Mgmt. Narendra M Agrawal, Indian Institute of Management Bangalore Yair Aharoni, Tel Aviv University Beth Ahlering, ESRC Centre for Business Research Christina Ahmadjian, Hitotsubashi University Riad A. Ajami, U of N. Carolina at Greensboro David Allen, Instituto de Empresa Tamar Almor, College of Management Emiko Amano, Akita University Björn Ambos, The University of Edinburgh Lyn Amine, Saint Louis University Dorian Amstel, Nova Southeastern University Torben Juul Andersen, Copenhagen Business School Rolph Anderson, Drexel University Ulf Andersson, Uppsala University Madan Annavarjula, Northern Illinois University Kartika D. Antono, University of Sydney Syed Tariq Anwar, West Texas A&M University Seiko Arai, University of Oxford Harvey Arbeláez, Monterey Institute of International Studies Sungu Armagan, The University of Utah Jeffrey S. Arpan, University of South Carolina (Institutional Member) Jesus Arteaga-Ortiz, Universidad de Las Palmas Nick Athanassiou, Northeastern University David Atkinson, Helsinki School of Economics, Mikkeli Kevin Au, Chinese Univ. of Hong Kong Patrice Auger, Melbourne Business School Preet S. Aulakh, York University Zeynep Aycan, Koc University B Daniel Baack, Saint Louis University Cesar Baena, Bordeaux Business School Hasan F. Baklaci, Izmir University of Economics Alison Barber, Michigan State University (Institutional Member) Wilhelm Barner-Rasmussen, Swedish School of Economics Neil Barnwell, University of Technology Boris Bartikowski, EUROMED Marseille School of Management Annie Bartoli, Paul W.
    [Show full text]
  • AIB 2006 Annual Meeting Beijing, China June 23 - 26, 2006
    AIB 2006 Annual Meeting Beijing, China June 23 - 26, 2006 Final List of Registered Participants for the 2006 Meeting The alphabetical list below shows the final list of registered delegates for the 2006 AIB Annual Conference in Beijing, China. Final Registrant Count: 1055 A Tamir Agmon, The College of Management Henrik Agndal, Stockholm School of Economics Ruth Aguilera, University of Illinois, Urbana-Champaign Yair Aharoni, Tel Aviv University Adam Ahern, University of Minnesota Mahtab Akhavan Farshchi, London South Bank University Samuel Yaw Akomea, Knust School of Business Michele E. M. Akoorie, University of Waikato Murat Akpinar, Turku School of Econ & Business Admin Lailani Alcantara, University of Tsukuba Andreas Al-Laham, TU Kaiserslautern Brent B. Allred, College of William and Mary Ilan Alon, Rollins College Isabel Alvarez, Universidad Complutense Madrid Sharon Alvarez, Ohio State University Farzad Alvi, University of Cambridge Mohammad Alzuhair, George Washington University (Institutional Member) Bjorn Ambos, Vienna University of Economics and Business Administration Tina C. Ambos, University of Edinburgh Naoki Ando, Sungkyunkwan University Melinda Andrews, Florida State University Zoltan Antal-Mokos, European School of Management and Technology Kartika D. Antono, Masashi Arai, Rikkyo University Harvey Arbeláez, Monterey Institute of International Studies Africa M. Arino, IESE, Universidad de Navarra Kaz Asakawa, Keio University Christian Geisler Asmussen, Copenhagen Business School Yana Atanasova, University of St. Gallen
    [Show full text]
  • From the President and an Announcement of the Appointment of an IAAER SAC During the Last Several Consult Committee
    COSMOS: Accountancy Chronicle Volume 22 Number 1 2010 From the President and an announcement of the appointment of an IAAER SAC During the last several Consult Committee. I would like to express my appreciation to all months, IAAER has the IAAER institutional members that nominated representatives to • welcomed three new serve on this important committee that will communicate to Holly members to the Executive the ideas and concerns of their organizations so she can forward Committee and three new comments on to the IASB as appropriate during SAC meetings. institutional members Additional nominations from IAAER institutional members for appointed a SAC Consult this important committee are welcome. Committee • co-sponsored a joint In late January, IAAER had the privilege of co-sponsoring conference with the the Association’s second joint meeting with the International International Accounting Accounting Section of the AAA. The Palm Springs meeting Section of AAA was a major success and in line with our last joint meeting, AAA • announced the IAS had record attendance. Many thanks go out to Erv Black, recipients of research Victoria Krivogorsky and Pat Poli for coordinating the meeting grants sponsored by KPMG and the ACCA to inform the work and to KPMG for providing funding for the joint conference and of the IASB and IAASB, respectively additionally sponsoring an exceptional ‘bonus’ reception. One of • proceeded with planning the Association’s 2010 World the highlights of the Palm Springs meeting was the opening plenary Congress of Accounting Educators and Researchers and two session sponsored by IAAER that featured a panel of accounting co-sponsored conferences to be held during 2011 in Kolkata, standard setters including Mary Barth (IASB Academic Advisor), India and George, South Africa Jim Leisenring (IASB), Tom Linsmeier (FASB), and Tricia • launched a call for participation in a consortium to be held in O’Malley (Chair Canadian Accounting Standards Board).
    [Show full text]