Programme – Financial Reporting and Auditing

Conference Programme | December 9, 2021

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

8:00-10:45

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

10:45-12:15

12:15 – 12:30

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