Welcome ADDRESS

Prof. UEK dr hab. Mariusz Andrzejewski,
Head of the Department of Financial Accounting

Prof. UEK dr hab. Stanisław Mazur,
Rector of the Cracow University of Economics

Barbara Misterska-Dragan,
President of the National Council of Statutory Auditors, Polish Chamber of Statutory Auditors

Paweł Krupa,
Comarch SA

PARALLEL SESSIONS A, B

SESSION A 10:45-12:15	Chair Bartosz Kurek	FINANCIAL AUDIT
	Andreea Claudia Crucean	The role of Key Audit Matters in identifying audit risks and improving the financial audit quality
	Marta Nowak	Behavioral paradigm in auditing: auditors' self-perception and their view on accountant-auditor relation
	Tina Vuko, Željana Aljinović Barać Slavko Šodan	Is auditors’ conservatism deteriorating financial reporting quality? Insights from matched pre-audit/audited financial statements
	Paweł Zieniuk, Mariola Mamcarczyk	Key audit matters in statutory auditors' reports - practical aspects in a pandemic period
SESSION B 10:45-12:15	Chair Silvia Panfilo	ESG: REPORTING AND RISK
	Diogenis Baboukardos	Fighting climate change: The role of Integrated Reporting on firms’ carbon performance
	Łukasz Matuszak, Ewa Różańska	Corporate environmental disclosure under the stakeholder pressure: the role of Directive 2014/95/EU
	Salvatore Principale, Simone Pizzi, Andrea Venturelli, Fabio Caputo	Defining the concept of “risk”: A bibliometric review

COFFEE BREAK

PARALLEL SESSIONS C, D

SESSION C 12:30-14:00	Chair Tetiana Paientko	REPORTING 1
	Madalina Dumitru, Voicu D. Dragomi	Factors and correlates of integrated reporting: A meta-analysis
	Jan-Hendrik Meier, Niklas Lipko	Corporate performance in times of the Covid pandemic - Are ESG-strong companies more crisis-resilient
	Ana Florindo, Kátia Lemos, Sónia Monteiro, Verónica Ribeiro	Derivative instruments of emission allowances: Factors influencing the disclosure in Portuguese companies
SESSION D 12:30-14:00	Chair Karsten Eisenschmidt	REPORTING 2
	Natalia Ioana Foltean	Classification framework of value relevance studies on comprehensive income - an integrated global approach
	Karol Marek Klimczak, Jan Makary Fryczak, Dominika Hadro, Justyna Fijałkowska	Cross-language sentiment analysis in financial reporting: mapping English to French with WordNet
	Konrad Grabiński, Piotr Wójtowicz, Jerzy Marzec	Reported earnings, or earnings forecasts. Which is more informative in CEE countries? A research design

LUNCH

KEYNOTE ADDRESS AND FOLLOW-UP PANEL

KEYNOTE ADDRESS

Charles H. Cho, Schulich School of Business | York University

“COVID-19, Sustainability and Social Responsibility: Illusions and Realities”

KEYNOTE FOLLOW-UP PANEL

Panelists:

Catalin Albu, Bucharest University of Economic Studies

Sheila Killian, Kemmy Business School | University of Limerick

Satoshi Sugahara, Kwansei Gakuin University

Moderator:

Erica Pimentel, Smith School of Business | Queen’s University

CLOSING REMARKS