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PROGRAM

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You may download the entire program here:

Day 1

Thursday - August 27th

Day 2

Friday - August 28th

Day 1

Thursday - August 27th

08.30 – 09.00

Registration and Coffee

Aula Farneti

09:00 – 09:45

Welcome address

Room SEB

09:45 – 10:00

Coffee Break

10:00 – 11:30

I Parallel Session

Non-financial Reporting 1
Room E43
Chair: Johanna Sylvander

Authors: Ronita Ram/Wayne Fong/Gunnar Rimmel/Hammed Afolabi

Beyond Risk or Just Reframing It? SDG Disclosure in Developing Economies’ Insurance Sector

Authors: Giuseppe Nicolò/Nicola Raimo/Vitiana L’ Abate/Filippo Vitolla/ Paolo Tartaglia Polcini

Investigating the relationship between CEO attributes and corporate biodiversity disclosure

Authors: Asifa Younas/Rafaela Gjergji/Valentina Lazzarotti

Interoperability under regulatory uncertainty: Navigating the transition from GRI to ESRS in a family-owned manufacturing firm

Auditing and Assurance 1
Room E45
Chair: Antti Rautiainen

Authors: Joanna Krasodomska/Chiara Mio/Silvia Panfilo/Francesco Scarpa

Mandatory Assurance of Double Materiality Assessments: A Rhetorical Analysis of Legitimization

Authors: Nicolas Frenzel/Sven Hörner

The Costs of Sustainability Assurance – European Evidence on the Determinants of ESG Assurance Fees

Authors: Tatjana Juppe

Does the Level of Assurance in Sustainability Reporting Matter? Evidence from European Capital Markets

Accounting and Technology 1
Room D44
Chair: Maciej Tuszkiewicz

Authors: Ewa Wanda Maruszewska/Sabina Kołodziej

Digital Tax Administration and the Accounting Profession: Tax Morale and Accountants’ Routine use of Mandatory E-tax tools in Poland

Author: Mihai-Ioan Crișan

Institutional AI Research Intensity and Scientific Performance in Accounting: Evidence from European Universities

Authors: Maria Bengtsso

From ledgers to algorithms: The co-evolution of accounting technology and its social roles

Financial Reporting and Analysis 1
Room C33
Chair: Alessandro Mura

Authors: Alexander Grommes/Max Göttsche/Stephan Küster

Beyond the Dummy: Textual and Topical Information in SOX 404 Reports and Capital Market Reactions

Authors: Sofie Van der Meulen/Oveis Madadian/Wouter Torsin

R&D stickiness shaping narrative R&D disclosures

Authors: Ulf Brüggemann/Christian Bernard

Effects of the EU Audit Reform on the Revenue Composition of Audit Firms

11:30 – 11:45

Coffee Break

11:45 – 13:15

Parallel Session II

Paper Development Workshop I
Room SEB
Chair: Ronita Ram

Authors: Ellen Friederichs/Matthias Meyer

Discussant: TBC

From Disclosure to Measurement: Sectoral Carbon Accounting Guidelines as Measurement Infrastructures in CSRD Implementation

Authors: Davide Calandra/Valerio Brescia/Paolo Biancone

Discussant: TBC

From WEEE to Critical Raw Materials: How STOXX Europe 600 Companies Anticipate ESRS E5 in Sustainability Reporting

Financial Reporting and Analysis 2
Room E43
Chair: Fani Kalogirou

Authors: Mari Paananen/Giovanna Michelon/Evisa Mitrou/Savvas Papadopoulos

Now You Don’t See It, Now You Do – The Underestimation of Decommissioning liabilities among Canadian Oil and Gas Firms

Authors: Leonie Daum

Making Global Standards Work – Implementing IFRS in Multinational Organisations

Authors: Niclas Hellman/Ebba Hammar/Fanny Isaksson

EU’s contractual service margin carve-out from IFRS 17 – a case study of the last phase of the due process

Financial Reporting and Analysis 3
Room E45
Chair: Marco Mattei

Authors: Alessandro Mura/Valdi Ramohito

Agency Costs and the Capitalization of Leases: Investor Perceptions and Managerial Responses to IFRS 16

Authors: Anna Białek-Jaworska/Paulina Szymanek/Camelia Iuliana Lungu/Andreea Madalina Bojan

IFRS implementation by unlisted firms in Poland: challenges and consequences

Authors: Atanasko Atanasovski/Miroslav Serafimoski/Marina Trpeska

Challenges in Applying IFRS 18 Categorisation Principles: The Case of Foreign Exchange Differences on Intragroup Monetary Items

Accounting Regulation
Room D44
Chair: Tuomas Honkamäki

Authors: Masatsugu Sanada

Planned embedded change: how does the IFRS Foundation institutionalise adaptability?

Authors: Estelle Abrahams

Designing for Opacity? The Structural Limits of the EU Public Country-by-Country Reporting Directive

Authors: Audra Ong

From Shingles to Sustainability and Beyond?

13:15 – 14:30

Lunch

Sala Boschereccia + Garden

14:30 – 16:00

Plenary Session 1: IFRS 18: New presentation format and aggregation in the statement of profit or loss

Room SEB

Moderator: Jan Marton

Ulrika Danielson

Non-Executive Board Director and Business Advisor

Helena Isidoro

Iscte Business School

Eugenio Anessi Pessina

Università Cattolica del Sacro Cuore

Filip Wedlin

PWC

16:00 – 16:30

Coffee Break

Aula Farneti

16:30 – 18:00

Parallel Session III

Paper Development Workshop II
Room SEB
Chair: Nadia Albu

Authors: Mingjian Li/ Dennis Sundvik/Henrik Höglund

Discussant: Andrei Filip

Financial Reporting Regulation and Corporate Non-Financial Misconduct

Authors: Shruti Kashyap/ Charles Mario Abela

Discussant: Allesandro Lai

The shifting construction of ‘accountability’ by standard setters in corporate reporting

Corporate Governance
Room E43
Chair: Mari Paananen

Authors: Antonio Prencipe

Measuring purpose hybridity and its effects on performance and innovation: evidence from Italian university spin-offs

Authors: Oveis Madadian/Pratik Goel/ Wouter Torsin

CEO Final Year and Tone Management: Does Managerial Ability Matter?

Authors: Emad Noureldeen/Mahmoud Gad/ Justin Chircop

Does engagement partner workload affect public client investment efficiency?

Accounting and Technology 2
Room C33
Chair: Ewa Wanda Maruszewska

Authors: Iuga Teodora Alexandra/Hategan Camelia Daniela

Cybersecurity and Financial Reporting: A Systematic Review of Emerging Research Trends

Authors: Maciej Tuszkiewicz

Assessing Accounting Information Systems Success from the Accountants’ Perspective: An Adapted Information Systems Success Model for Financial Reporting

Authors: Paul Arkoh/Lina Dagliene

Corporate Digitalisation and Greenwashing: A Systematic Literature Review

Financial Reporting and Analysis 4
Room D44
Chair: Evangelos Seretis

Authors: Niklas Preller/Christoph Pelger

Co-constructing Compliance in Multi-Regulatory Settings – The Case of Post-Model Adjustments for Expected Credit Losses

Authors: Romain Oberson/Minyue Dong/Huajuan Yuan

Beyond Numbers: The Informativeness of Credit Risk Disclosures and their Implications for Bank Lending

Authors: Alessandro Corrado/Alessandra Allini

Supervisory Climate Stress Tests and Loan Pricing for Green Borrowers

19:00

Gala Dinner

Day 2

Friday - August 28th

08:30 – 9:30

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

Room SEB

09:30 – 11:00

Plenary Session 2: Beyond Carbon: Reconciling Climate and Biodiversity Impact Reporting

Moderator: Viktor Elliot

Pedro Faria

EFRAG

Alessandro Lai

Università di Verona

Jessica Nordin

Södra Skogsägarna

Åsa Norman

Sustainability 2AP

Josefin Winberg

Lund University

11:00 – 11:30

Coffee Break

11:30 – 13:30

Parallel Session IV

Non-Financial Reporting 2
Room SEB
Chair: Frank Schiemann

Authors: Karina Bauernhofer/Katrin Hummel

Mandating Sustainability Reporting: Activating the Internal-Information Channel through the Corporate Sustainability Reporting Directive (CSRD)

Authors: Alessandra Bendix

Kinds of users: Who is intended to understand and use sustainability disclosures?

Authors: Johanna Sylvander/Emelie Havemo/ Nandita Mishra/ Josefine Rasmussen

Taking the epistemological turn in sustainability reporting research: exploring how firms communicate evidence of sustainability performance pre and post CSRD

Authors: Katarzyna Cieslak/Cecilia Gullberg/ Aynaz Monazzam

Tracing the Invisible: the procedures behind Scope 3 reporting

Auditing and Assurance 2
Room E43
Chair: Anne D’Arcy

Authors: Antonio Samagaio/Ariel Behr/ Carolina Rosa

Trust in artificial intelligence, the need for cognition, and professional judgment of auditors: an experimental study

Authors: Sophia Pfanner/Stéphanie Mittelbach-Hörmanseder

Hope for the “Best,” Prepare for the “Worst”: Audit Firms’ Adaptive Responses to Regulatory Volatility in EU Sustainability Assurance

Authors: Pawel Zieniuk/Malgorzata Macuda/ Katarzyna Kobiela-Pionnier

Early Adoption of Double Materiality Assessment: Evidence from Polish Listed Companies Prior to CSRD Implementation

Authors: Julia Katharina Schneider

Navigating tensions in audit practice: An interaction-oriented review of qualitative audit research

Auditing and Assurance 3
Room E45
Chair: Sofie Van der Meulen

Authors: Chiosea Dorotheea Beatrice Ruxandra/Hategan Camelia-Daniela/Pitorac Ruxandra Ioana

Assessing Financial Distress Risk: The Informational Value of Audit Characteristics

Authors: Belén Gill de Albornoz Noguer/Ana Gisbert /Begoña Navallas

Closing What Gap? Stakeholder Conceptions of the Audit Expectation Gap in Fraud and Going Concern

Authors: Kati Pajunen/Anna-Maija Lantto/ Antti Rautiainen/ Jani Saastamoinen

Management Audit as a Part of Statutory Audit – Auditors’ Perspectives from Finland

Authors: Tuoj Honkamäki/Mika Nissinen/Henri Hahtela/Hannu Ojala

Voluntary Audits and Tax Accuracy in Micro-Enterprises

Sustainability and Financial Markets
Room D44
Chair: Romain Oberson

Authors: Evangelos Seretis/Sally Ahmed/ Lane Matthews/Sotirios Kokkinos

Cross-Country Evidence on the Effects of Greenhushing Practices on Analyst Forecast Properties

Authors: Irina Gazizova/Ting Dong

Does Public Attention Raise Executives’ Biodiversity Awareness? Evidence from Conference Calls in Europe

Authors: Danny Hendel/Brigitte Eierle

Walk, Not Talk: EU Taxonomy CapEx and the Cost of Equity

Authors: Emma Olofsson/ Mari Paananen

Investor demand and the informativeness of corporate biodiversity disclosure

13:30 – 15:00

Closing Remarks and Farewell Lunch

School of Business, Economics and Law, University of Gothenburg, Vasagatan 1, Gothenburg, 405 30

University of Gothenburg

eufin-conference2026@handels.gu.se

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About
Call for Papers
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Venue
Travelling
Accommodation
AinE news
Contact Form