Skip to content

Financial Reporting and Auditing

Financial Reporting
and Auditing

Challenges of a Transformation Era

Financial Reporting
and Auditing

Challenges and Opportunities Created
by the COVID-19 Pandemic

Conference Programme  | December 9, 2021

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

8:00-10:45

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

10:45-12:15

COFFEE BREAK

12:15 – 12:30

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

12:30 - 14:00

LUNCH

14:00 – 15:00

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

15:00-16:30

CLOSING REMARKS

16:30-18:00