Programme

JAPP Workshop 2023

Professional judgment in accounting and auditing decisions

November 16, 2023

Centro Congressi Federico II - Via Partenope 36, Naples (Italy)

8.00 am – 8.30 am Registration

8.30 am – 8.50 am Welcome Speech

Prof. Adele Caldarelli, Dean of the Department of Economics, Management, Institutions of the University of Naples Federico II

Prof. Stefano Marasca, President of SIDREA

Prof. Alessanda Allini, Workshop Chair

08.50 am – 9.30 am Invited Speakers

Prof. Marco Trombetta, Editor of Journal of Accounting and Public Policy, Tips and advices on submitting a paper to the Journal of Accounting and Public Policy

Prof. Annalisa Prencipe, Professor of Financial Accounting, Bocconi University, Research on Professional Judgment: Challenges and Opportunities

09.30 am – 10.30 am First Session

Omar De Ines Anton, Stavriana Hadjigavriel, Encarnacio ́n Guillam ́on Saor ́ın, Beatriz Garćıa Osma, Materiality is in the eye of the beholder. The effect of public disclosure on audit materiality thresholds

Ting Dong, Florian Eugster, Antoine Roy, Liwei Zhu, Audit Materiality Judgments during the COVID-19 pandemic: Evidence from the United Kingdom

10.30 am – 10.45 am COFFEE BREAK

10.45 am – 11.45 am Second Session

Zhanqing Yu, Whistle-blowing Intentions among Potential Future Auditors

Stavriana Hadjigavriel, María Gutiérrez-Urtiaga, Susana Gago-Rodríguez, Bribes and Audit Fees

11.45 am – 12.45 am Third Session

Lacey Donley, Meredith Rhodes, Do Auditors Influence Disclosures In Lieu of Issuing a Going Concern Opinion?

Stephani Mason, The Effects of External Monitoring and Country-Level Factors on Compliance with One- Time Mandatory Disclosures

12.45 am – 1.45 pm LUNCH

1.45 pm – 2.45 pm Fourth Session

Devan Mescall, Regan N. Schmidt, The impact of joint provision of audit and tax services on the advice of tax professionals

Asad Mehmood, Francesco De Luca, Hao Quach, The role of board gender diversity in renewable energy consumption: Evidence from the listed UK firms

2.45 pm – 3.45 pm Fifth Session

Sami EL OMARI, Wafa KHLIF, Mohamed Taieb HAMADI, Auditors' Interpretation of IFRS and the organisational Impact of Accounting Changes

Alessandro Gabrielli, Diletta Vito, Giulio Greco, Giuseppe D'Onza, European Union Audit Reform and Corporate Tax Avoidance

3.45 pm – 4.00 pm COFFEE BREAK

4.00 pm – 5.00 pm Sixth Session

Erekle Pirveli, Timor Umar, Andreas Jansson, Fabiana Roberto, Commercialization, dedication to the profession and environmental uncertainty. Georgian auditors' perspective

Alessia Spignese, Francesco Campanella, Luana Serino, How does the CEO's professional judgment influence the quality of ESG disclosure A view of European Banks' balance sheet data

5.00 pm – 6.30 pm Seventh Session

Kentaro Haraguchi, Yasuhiro Tamba, Impact of Accrual-based Disclosure by Local Governments on Municipal Bond Markets: An Empirical Analysis in Japan

Fabrizia Sarto, Sara Saggese, Federica Ricci, Gaetano della Corte, Sustainability reporting assurance in Italian listed companies: Understanding the role of CEO characteristics

Giuseppe Modarelli, Lucio Todisco, Christian Raniero, Gianluigi Mangia, Big data and informative systems for public sector organizations: hermeneutics on challenges and opportunities by Chomskian generative grammar and personalism in professional perspectives

6.30 pm – 6.45 pm Concluding Remarks