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.