European Accounting Review

2021 Annual Conference

18-19 November, 2021

Virtual EAR Conference

The 2021 European Accounting Review Annual Conference will be held online. This is justified due to the extended uncertainty during the fall of 2021 surrounding the development of the COVID situation, as well as due to limitations in travelling across Europe. The Conference is organized by EAR with hosting and support by the European Accounting Association.

Expected Schedule (all times CET)

Thursday, 18 November

Paper 1: 12.00 to 13.15  [Chair: Thorsten Sellhorn]

“When do governments “go dark”? Evidence on governments’ disclosure choices in periods of uncertainty,” by Marco Trombetta and Claudio Columbano (IE University). 

Discussant: Oliver Binz (INSEAD)

Click here for the paper: https://arc.eaa-online.org/portfolio/1-ear-2021-conference-paper

Paper 2: 13.45 to 15.00  [Chair: Jeff Ng]

“Derivatives disclosure and stock price informativeness: Evidence from SFAS No.161,” by Wenhsin Chang, Wen-Hsin Hsu, and Hsin-Tsai (Sophia) Liu* (National Taiwan University)

Discussant: Nancy Su (The Hong Kong Polytechnic University).

Click here for the paper: https://arc.eaa-online.org/portfolio/2-ear-2021-conference-paper

Paper 3: 15.30 to 16.45  [Chair: Beatriz Garcia Osma]

“Does practitioner research help auditors to provide higher audit quality and improve their reputation?” by Benedikt Downar, Juergen Ernstberger, Martin Prott (Technische Universität München), and Christopher Koch* (Johannes Gutenberg University).

Discussant: Kris Hardies (University of Antwerpen)

Click here for the paper: https://arc.eaa-online.org/portfolio/3-ear-2021-conference-paper

and the appendix: https://arc.eaa-online.org/portfolio/3-ear-2021-conference-paper-appendix

Editorial Board Meeting: 17.00 to 18.00

Friday, 19 November

Paper 4: 12.00 to 13.15 [Chair: Christian Hofmann]

“The SEC Compensation-related Comment Letters and Excess CEO Compensation,” by Wexiao Wang, Lijuan Zhang, Mark Wilson* and Tejshree Kala (Australian National University).

Discussant: Christoph Sextroh (Tilburg University)

Click here for the paper: https://arc.eaa-online.org/portfolio/4-ear-2021-conference-paper

Paper 5: 13.45 to 15.00   [Chair: Maria Correia]

“Mandatory Adoption of IFRS-for-SMEs-based Reporting Standards in Private Firms: A Swedish Regulatory Experiment,” by Niclas Hellman, Henrik Nilsson, Milda Tylaite* (Stockholm School of Economics), and Derya Vural-Meijer (Uppsala University)

Discussant: Rodrigo Verdi (MIT)

Click here for the paper: https://arc.eaa-online.org/portfolio/5-ear-2021-conference-paper

Paper 6: 15.30 to 16.45  [Chair: Pepa Kraft]

“How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency,” by Nicolas Rudolf* (University of Lausanne), Jannis Bischof and Wilhelm Schmunt (University of Mannheim).

Discussant: Rimmy Tomy (University of Chicago)

Click here for the paper: https://arc.eaa-online.org/portfolio/6-ear-2021-conference-paper

Paper 7: 17.15 to 18.30  [Chair: Luc Paugam]

“Spend Money to Make Money? Voluntary Audit Reviews and Firms’ Cost of Debt,” by Vlad-Andrei Porumb*, Ysemin Zengin Karaibrahimoglu, Shuo Wang (University of Groningen), and Gerald Lobo (University of Houston)

Discussant: Michel Magnan (Concordia University)

Click here for the paper: https://arc.eaa-online.org/portfolio/7-ear-2021-conference-paper

* Denotes presenting author.

Sessions are expected to run as follows: 20-25 min. presentation for speaker, 15-20 min. for discussant, 30 min. for open questions.

Attendance

All sessions will be hosted via EAA-ZOOM.

Registration

Attendance is open to all members of the European Accounting Association. Please register to be invited before October 30. Being a member of the EAA does not guarantee an invitation, as capacity is limited. Early registrations are therefore encouraged.

• Register for Day 1 (Nov-18): https://us02web.zoom.us/meeting/register/tZIlcuypqzMqEtTZnjLITMlSxNX1pFeUt8iP
• Register for Day 2 (Nov-19): https://us02web.zoom.us/meeting/register/tZ0ud-yhrjktE9cs3MXXBXYihPt5Ao6MLz7e

For additional information and updates, please check the EAA-ARC: https://arc.eaa-online.org/event/european-accounting-review-2021-annual-conference

Invitations will be sent out by October 30, once registration closes.

If you are not yet a member of the European Accounting Association, you can register here: http://www.eaa-online.org/r/how_to_become_a_member

Organizing Committee

Baptiste Colas, Universidad Carlos III de Madrid

Baha Diyarov, EIASM

Beatriz García Osma, Editor

Encarna Guillamón-Saorín, Universidad Carlos III de Madrid

Elica Krasteva, University of Liverpool Management School

Fengzhi Zhu, Universidad Carlos III de Madrid