Program
The keynote speaker invited to this event is Prof. Jan Bouwens(University of Amsterdam). The keynote is on ESG is dead, long live ESG.
Paper presentations are 15 minutes. Each paper receives a discussion of 10 minutes. Lastly, 5 minutes are allocated to Q&A.
You can find all papers here
You can find the list of participants here
Program Accounting Research Day
Hosted by IESEG School of Management
Thursday March 20, 2025
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Time
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Activity
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08:30 - 09:00
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Registration and welcome coffee (V110-111)
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09:00 - 09:15
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Welcome and introduction (Big amphitheater VA02)
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09:15 - 10:15
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Keynote speech (Big amphitheater VA02)
“ESG is dead? Long live ESG!”
by prof dr. Jan Bouwens (University of Amsterdam)
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10:15 - 10:45
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Coffee break (V110-111)
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10:45 - 12:15
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Parallel session 1A (VA102): auditing
Session chair: Linde Kerckhofs
Determinants of Voluntary Audit following Reduced Obligations: the case of SMEs in France after the “PACTE” Law
By Aymen Abbadi and Hélène De Brebisson
Discussant: Maarten Corten
Noise in Audit Judgments
By Lobke Weijers and Bart Dierynck
Discussant: Ines Simac
Audit Partner Characteristics and Principle Based Disclosure Quality: Evidence from Tax Reconciliations in Private Firms
By Vincent Compagnie, Linde Kerckhofs, and Raf Orens
Discussant: Ann Gaeremynck
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Parallel session 1B (VA103): sustainability reporting
Session chair: Mieke Dingenen
The Impact of Overlap between the CSR and Compensation Committee on CSR Contracting Quality
By Lotte Smeets, Mieke Dingenen, and Charlotte Antoons
Discussant: Vincent Compagnie
ESG performance in small firms: the impact of the CEO's personal commitment and the moderating role of the external accountant
By Alessia Urbini, Maarten Corten, Niels Appermont, Nadine Lybaert, and Christophe Robbeets
Discussant: Jurian Hendrikse
The Influence of Time Horizon and Narrative Framing in Environmental Disclosures on Investor Decisions
By Jo Mentens
Discussant: Liliana Dewaele
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10:45 - 12:15
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Parallel session 1C (VA104): management accounting/control
Session chair: Martine Cools
Corporate Cultural Diversity and Long-Term Performance: The Role of Employee Ownership
By Sebastian Firk, Jan C. Hennig, Aleksandra Klein, Alexandra Van den Abbeele, and Karel Vanherle
Discussant: Jasmijn Vandenberk
Deterring Employee Misreporting: The Role of Whistleblowers' and Internal Recipients' Perceived Motives
By Dwight Waeye and Sophie Maussen
Discussant: Tiphaine Compernolle
Sustaining Cooperation in Long-term Hybrids: Management Control as a Multi-level System
By Jens Van Mele
Discussant: Benjamin Huybrechts
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Parallel session 1D (VA105): Accounting
Session chair: Louis Mangeney
The role of boutique advisers in fairness opinions: Evidence from tender offers
By Olga Ihl-Devive and Annelies Renders
Discussant: Romain Oberson
Management Tax Guidance & Analyst Forecasting Behavior: The Peculiar Role of Tax Forecasting
By Sebastian Hinder, Jens Müller, and Johannes Voget
Discussant: Dave Goyvaerts
Counting on accountants' skills: Exploring accountants' pedagogical skills in their advisory role.
By Niels Garwig, Evelien Opdecam, and Patricia Everaert
Discussant: Louis Mangeney
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12:15 - 13:15
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Lunch (V110-111)
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13:15 - 14:45
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Parallel session 2A (VA102): auditing
Session chair: Simon Dekeyser
How Simultaneous and Non-Simultaneous Auditor Changes Affect Corporate Group Audits.
By Ziloy Croughs, Simon Dekeyser, and Ines Simac
Discussant: Andrei Filip
Do Auditors Charge a Premium for Bankruptcy Risk? The Swiss Banking Sector as a Quasi Experiment
By Alain Schatt, Allister Keane, and Marleen Willekens
Discussant: Anne Jeny
Navigating External Shocks: The Role IFRS Compliance in Ukrainian Companies During War
By Ruslana Kuzina, Sergii Golov, and Ludmila Chizevska
Discussant: Daniel Taylor
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Parallel session 2B (VA103): tax accounting
Session chair: Annelies Roggeman
Discursive legitimation of tax practices in the electric utilities sector in the European Union: a critical discourse analysis approach
By Catherine Acosta Garcia, Isabelle Verleyen, and Annelies Roggeman
Discussant: Sebastian Hinder
The impact of the CEO's perceived exchange-equity on their SME's tax aggressiveness and the moderating role of the owners' personal entrepreneurial network
By Wim Daems, Maarten Corten, Nadine Lybaert, and Tensie Steijvers
Discussant: Isabelle Verleyen
Turning off the lights: Newspaper closures and corporate tax avoidance
By Jana Boeckx, Francesco Stradi, and Kristof Struyfs
Discussant: Xixi Zhang
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13:15 - 14:45
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Parallel session 2C (VA104): Financial reporting
Session chair: Oveis Madadian
Under the Radar? Discretionary Impairments of Finite and Indefinite Intangible Assets
By Alexander Liss, Gopal Krishnan, Ulf Mohrmann, and Jan Riepe
Discussant: Hélène De Brebisson
CEO Final Year and Tone Management: Does Managerial Ability Matter?
By Pratik Goel, Oveis Madadian, and Wouter Torsin
Discussant: Charlotte Antoons
IP Disclosure under IP Litigation
By Alexander Liss
Discussant: Philip Joos
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Parallel session 2D (VA105): management accounting
Session chair: Sophie Maussen
Creating ESG Risk Silos or Breaking Them Down? The Effects of Risk Inventory Format and ESG Mission on Risk Response
By Joanna Van Meerbeeck, Eddy Cardinaels, Sabra Khajehnejad, Dieter Smeulders, and Alexandra Van den Abbeele
Discussant: Jo Mentens
It Takes Two to Tango: Do Rankings and Resource Competition Influence the Collusive Dance?
By Sophie Maussen, Melissa Verniest, and Dwight Waeye
Discussant: Lobke Weijers
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14:45 - 15:15
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Coffee break (V110-111)
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15:15 - 16:45
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Parallel session 3A (VA102): Financial reporting
Session chair: Diane Breesch
Do More Prominent Going Concern Opinions Deter or Reassure users? Evidence from Lenders’ Economic Reaction in the Private Market
By Marie-Laure Vandenhaute, Diane Breesch, and Britt De Neve
Discussant: Simon Dekeyser
Standardization of Risk Factor Disclosures: a Curse or a Blessing for Investors?
By Carl-Erik Heyvaert
Discussant: Oveis Madadian
Let's talk about ESG: The emergence of ESG-focused investor events
By Philip Joos, Lars Knorren, and Christoph Sextroh
Discussant: Jana Boeckx
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Parallel session 3B (VA103): sustainability reporting
Session chair: Romain Oberson
Climate Disclosure in Buyer-Supplier Relationships: A Story of Alignment
By Bjarne Brié, Angelo Ditillo, and Kristof Stouthuysen
Discussant: Isabel van de Graaf
The Determinants and Short-Term Consequences of Banks' Pledges to Disclose Financed Carbon Emissions
By Romain Oberson, Elizabeth Demers, and Xue Bai
Discussant: Kristof Struyfs
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15:15 - 16:45
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Parallel session 3C (VA104): management accounting
Session chair: Ann Jorissen
The Role of Contractual Ambiguity and Joint Steering Committees for Managing non-equity R&D Alliances
By Adèle Vanpoucke, Alexandra Van den Abbeele, Martine Cools, and Kristof Stouthuysen
Discussant: Maud Van den Broeke
Managers' usage of management control instruments and employees' engagement in skill development
By Markus Arnold, Bei Shi, Ivo Tafkov, and Elien Voermans
Discussant: Martine Cools
Enhancing a family firm's absorptive capacity: Is there a role for performance measurement systems
By Ann Jorissen, Martine Cools, Phuong Anh Duong, Wim Voordeckers, and Ine Paeleman
Discussant: Niels Garwig
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Parallel session 3D (VA105): Accounting
Session chair: Christof Beuselinck
Firm-Level Political Risk and Accounting Conservatism
By Safa Gayaa, Moez Essid, Adel Beldi, and Itidel Ben Saad
Discussant: Heidi Vander Bauwhede
Board interlocks and corporate risk disclosures
By Amin Tavakkolnia and Dieter Smeulders
Discussant: Willem Buijink
Collaboration or Control? The Impact of Board Culture on Firm Value
By Jasmijn Vandenberk, Ann Gaeremynck, and Steven Vanhaverbeke
Discussant: Bjarne Brié
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16:45 - 17:00
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Closure and announcement of ARD2026 (Big amphitheater VA02)
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17:00 - 18:00
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Closing: beverages & snacks (V110-111)
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