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PROGRAM

You may download the entire program here:

You may download the entire program here:

Day 1

Thursday - August 28th

Day 2

Friday - August 29th

Day 1

Thursday - August 28th

08.30 – 09.00

Registration and Coffee

Aula Farneti

09:00 – 09:30

Welcome address

Aula Magna Ruffilli
Moderator: Lorenzo Dal Maso
Speaker: Marco M. MATTEI, Angelo PALETTA, Mark CLATWORTHY, Andrei FILIP

9.30 – 11:00

I Parallel Session

PS 1.1 – EAA Committees Presentation
Room G10
Chair: Ann Jorissen

Presenter: Begoña Giner

Corporate Social Responsibility Reporting: A Review of the EAA Committee’s Contributions

Presenter: Ana Simpson

Closing the Gap Between Academic Research and Practice – the IASB’s Perspective

Presenter: Araceli Mora

Consequences of IFRS 16 Adoption on Management Control Systems: A Preparers’ View

PS 1.2 – Financial Reporting/Analysis 1
Room G9
Chair: Niclas Hellman

Presenter: Christopher Nobes

From No Materiality to Double Materiality: A Long-run Analysis and Its Implications for Standard-setting and Research bibliometric analysis

Presenter: Baptiste Colas

Financial Statement Comparability and the Role of Accounting Regulation: Evidence from Swedish Private Firms

Presenter: Ulf Brüggemann

Disclosure regulation around the world: data and descriptive analysis

PS 1.3 – Social and Environmental Accounting 1
Room G13
Chair: Romain Oberson

Presenter: Antonios Chantziaras

Rethinking Diversity: The Divergent Impacts of Relation- and Task-Oriented Board Diversity on Firm Performance and Risk

Presenter: Viviana Ecca

NFRD and the Quality of Financial Reporting

Presenter: Ana Isabel Lopes

CSR Committees and ESG Performance in the Pre-CSRD Era: The Mediating Role of Stakeholder Engagement in Driving Sustainable Value

PS 1.4 – Financial Reporting/Analysis 2
Room LG20
Ioannis Tsalavoutas

Presenter: Louis Mangeney

When the Pieces Move: Do Financial Analysts Pick Up on Segment Reporting Reshuffling?

Presenter: Jochen Bigus

Earnings management of European oil & gas firms after the Russian invasion of Ukraine in February 2022

Presenter: Zoltán Novotny-Farkas

IFRS 17 and the Decision-Usefulness of Insurers’ Financial Reporting Information

11:00 – 11:30

Coffee Break

11:30 – 13:00

II Parallel Session

PS 2.1 – Auditing
Room G9
Chair: Tuomas Honkamäki

Presenter: Anne Jeny

Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions

Presenter: Cláudio Pais

Client importance and audit quality

Presenter: Paul Andre

Audit Partner Industry-Specific Knowledge and Audit Quality

PS 2.2 – Social and Environmental Accounting 2
Room G10
Chair: Antonios Chantziaras

Presenter: Romain Oberson

The Determinants and Short-Term Consequences of Banks’ Pledges to Disclose Financed Carbon Emissions

Presenter: Xi Chen

ESG Pay Features and Firm Value: International Evidence from Integrated Reporting

Presenter: Urska Kosi

Green Performance Through the Lens of the EU Taxonomy: Early Evidence

PS 2.3 – Financial Reporting/Analysis 3
Room G13
Chair: Ulf Brüggemann

Presenter: Karolina Söderlund

Reporting Aggressiveness Just Before Bankruptcy

Presenter: Alain Schatt

Earnings Management by Powerful New CEOs Across Ownership Structures

Presenter: Diana Vazquez

Uncovering Accounting Misreporting: The Role of Analysts’ Revised Estimates in Detecting AAER Companies’ Practices

PS 2.4 – Financial Reporting/Analysis 4
Room LG20
Chair: Zoltán Novotny-Farkas

Presenter: Jochen Bigus

Accounting Conservatism and Efficient Project Continuation Revisited

Presenter: Roberto Aprile

An Accounting Model to Recognize Internally Generated Goodwill

Presenter: Ioannis Tsalavoutas

Software Development Costs and Future Economic Benefits

13:00 – 14:00

Lunch Break

Sala Boschereccia + Garden

14:00 – 15:30

Plenary Session 1: The Future of Accounting for Intangibles

Moderator: Ann Jorissen

Ana Simpson

International Accounting Standards Board (IASB)

Matthew Tilling

UK Endorsement Board (UKEB)

Stuart Willls

BT Group

Stefano Zambon

University of Ferrara

15:30 – 16:00

Coffee Break

Aula Farneti

16:00 – 17:30

III Parallel Session

PS 3.1 – Social and Environmental Accounting 3
Room G9
Chair: Ana Isabel Lopes

Presenter: Mari Paananen

Environmental Transparency in Earnings Calls and Its Impact on Cost of Capital

Presenter: Mengyao Yu

When the Press Falls Silent: The Impact of Local Newspaper Closures on Corporate Greenwashing

Presenter: Karin Shields

Birds of a Feather Forecast Better? Gender Matching and Social Identity in Analyst–Executive Interactions

PS 3.2 – Social and Environmental Accounting 3
Room G10
Chair: Maciej Tuszkiewicz

Presenter: Florian Eugster

Digital Washing under Conflicting Institutional Logics: Evidence from China

Presenter: Jovana Radenkovic

Financial Reporting Quality within Business Groups

Presenter: Jonathan Berkovitch

Sentiment Management: AI-based Evidence from Earnings Guidance

PS 3.3 – Financial Reporting/Analysis 6
Room G13
Chair: Anne Jeny

Presenter: Niclas Hellman

More IFRS Disclosures to Evaluate M&A Performance – the Right Way Forward?

Presenter: Araceli Mora

The Use of “Public Interest” and “Public Good” as a Rationale for Corporate Reporting: Evidence of its Evolvement and Challenges for Accounting Research

Presenter: Carien van Mourik

Bridging the Information and Measurement Perspectives – a Counterfactual History of Accounting Thought

PS 3.4 – Corporate Governance/ Accounting Education
Room GL20
Chair: Jochen Bigus

Presenter: Hannu Ojala

How Achievement Emotions Relate to the Short-Term Stability of Goal Orientation Profiles in an Introduction

Presenter: Tuomas Honkamäki

Voluntary Audit and Corporate Tax Reporting Accuracy in Micro-Enterprises

Presenter: Aline Grahn

Cooperatives’ “One-Shareholder-One-Vote” Principle and Financial Reporting Quality

19:30

Gala Dinner Goldney House, University of Bristol Lower Clifton Hill, Hotwells, Bristol BS8 1BH

Day 2

Friday - August 29th

08:30 – 9:30

AiE Board Meeting (open to all-attendants) + Registration and Coffee

09:30 – 11:00

Plenary Session 2: The Future of ESRS

Moderator: Begoña Giner

Charles H. Cho

York University, GRI’s GSSB

Hillary Eastman

CFA, CEO & Founder, Confluence Advisory Limited

Saskia Slomp

CEO, EFRAG

Ella Thomson

Sustainability Manager, OVO

11:00 – 11:30

Coffee Break

11:30 – 13:30

IV Parallel Session

PS 4.1 – Paper Development Workshop
Room G10
Chair: Andreil Filip

Presenter: Malin Karlsson

Discussant: Romain Oberson

Connectivity in Climate-Related Disclosures

Presenter: Linde Van Gestel

Discussant: Mark Clatworthy

Boardroom Gender Diversity and Earnings Management: Evidence from Private Firms

PS 4.2 – Corporate Governance
Room G9
Chair: Alain Schatt

Presenter: Xiaoran Jia

Financial Literacy and Earnings Informativeness: Evidence from Market Reactions to Earnings Announcements

Presenter: Jussi Piira

Do Ownership Changes Affect Earnings Predictability? A Case Study of Entrepreneur-Owned Pharmacy Firms In Finland

Presenter: Maciej Tuszkiewicz

The Impact of Assistant Type, Its Past Performance and Task Suitability for Automation on the Trust in Automation in Accounting

Presenter: Noah Urban

Watchdog or Mouthpiece? The Role of Financial News Media in Corporate Communication

PS 4.3 – Auditing 2
Room G13
Chair: Louis Mangeney

Presenter: Beibei Yu

Director interlocks and audit pricing: The spillover effects of comment letters

Presenter: Ziyi Guo

Sustainability dependencies information and audit effort: empirical evidence from European firms

Presenter: Andreea – Georgiana Pascaru

Audit quality and audit fee in European context

Presenter: Antonio Samagaio

Does Disclosure of Materiality in the Audit Report Reduce the Audit Expectation Gap?

PS 4.4 – Financial Reporting/Analysis 7
Room GL20
Chair: Karolina Söderlund

Presenter: Aleksander Zgliński

Target Price Accuracy: Evidence from the Warsaw Stock Exchange

Presenter: Laura Arranz-Aperte

Financial Reporting Quality Within Business Groups

Presenter: Merjona Lamaj

Making Sense of the IFRS 17 Transition Effects

Presenter: Pasi Leppänen

Municipality Size and Asymmetric Cost Behaviour: Empirical Evidence from Finland

13:30 – 15:00

Closing Remarks and Farewell Lunch

University of Bristol Business School, Beacon House Queens Road Bristol, BS8 1QU, UK

University of Bristol Business

eufin-conference2025@bristol.ac.uk

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Program
Submission
Call for Papers
Registration
Visit Bristol
Travelling
Accommodation
Contact Form