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SYMPOSIA PROGRAMME
FAIR GOBAL TAXES – HOW ACCOUNTING AND TAX RESEARCH CAN HELP TO ESTABLISH FAIR GLOBAL TAXES Wednesday May 11, 13:30 – 15:00 NHH AUDITORIUM A The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges arising from the digitalization of the economy. The new tax system promises to allocate a higher share of tax revenues to end-market countries and help to fight tax avoidance and increase compliance and fair distribution of tax revenues. Critics, however, have argued that it will complicate reporting for multinational businesses and have little effect on the efficiency of the international tax system.
PANELISTS:
SYMPOSIUM 2 IN SEARCH OF CONNECTIVITY BETWEEN SUSTAINABILITY REPORTING AND FINANCIAL REPORTING Wednesday May 11, 15:30 – 17:00 NHH AUDITORIUM A Worldwide and especially in Europe, the companies reporting landscape is drastically changing. Soon ISSB and EFRAG will both start to issue standards in the sustainability reporting domain. In addition to their financial statements, companies will have to publish mandatory sustainability information in the very near future, so users will have two sets of information. Connectivity together with two related aspects becomes key: the materiality approach that characterizes the two sets and their assurance. This symposium would like to delve deeper in these connectivity-related issues and know the panel members’ views about the relevant issues. CHAIR: PANELISTS: Kirsten Margrethe Hovi (Head of Extra-Financial Reporting Norsk Hydro ASA) SPONSORS:
Thursday May 12, 09:00 – 10:30 CHAIR: PANELISTS:
SYMPOSIUM 4 THE MODERN CFO Thursday 12 May, 11:00 – 12:30 GRIEGHALLEN, PEER GYNT The adoption and deployment of digital technologies create new opportunities for improvements in modern organizations. Automatization and real-time data collection, analysis, and reporting enable use of more frequent and detailed performance measures and decision supports. Knowledge about how these digital technologies interact with CFOs responsibility and organizations management control system is in its infancy. McKinsey (2021) show in their survey that the CFO´s responsibility have grown the recent years related to the organizations’ digitalization. One finding in their study is that the share of finance leaders that are responsible for the digital activities has more than tripled the last five years. The symposium addresses implications for the CFO role and finance function.
CHAIR: PANELISTS: SPONSOR:
SYMPOSIUM 5 ACCOUNTING FOR CLIMATE CHANGE: OPPORTUNITIES FOR MANAGEMENT ACCOUNTING Thursday 12 May, 14:00-15:30 GRIEGHALLEN, PEER GYNT Governments, businesses, and communities are calling for response to global climate change. Organizations of every size and industry are considering how to respond to new stakeholder expectations to reduce their carbon footprints and align corporate activities to planetary limits. Management accountants have the competencies to develop decarbonization plans that align with a business’ purpose, values, business model, and strategy. Developing these plans include meaningful senior management action and multidisciplinary partnering. The world needs the skill set and the ethics of the profession to build an accounting ecosystem that meets the evolving demands of its stakeholders and a safe operating space for humanity. CHAIR: PANELISTS: SPONSOR:
SYMPOSIUM 6 EAR SYMPOSIUM: PREREGISTERED STUDIES: A WAY TO MAKE THE REVIEW PROCESS MORE PRODUCTIVE AND FUN? Thursday 12 May, 16:00-17:30 GRIEGHALLEN, PEER GYNT The purpose of this symposium is to discuss the concept of preregistered studies from the perspective of editors, reviewers, authors and readers. The editorial team of the European Accounting Review considers establishing a track in our annual conference where proposals for preregistered studies will be presented for feedback. Introducing preregistration into the review process implies a two-stage process, where first a study plan is submitted for review and then, after successful completing the first stage of the review process, at the second stage the completed study is only reviewed to verify that it has been diligently executed in its preregistered form and that its findings are clearly communicated. We will discuss the benefits and costs of such a process across methods and fields present in accounting research.
CHAIRS: PANELISTS:
SYMPOSIUM 7 APPROACHING SUSTAINABILITY THROUGH ACCOUNTING EDUCATION Friday 13 May, 09:00 – 10:30
The education committee symposium will discuss the role of accounting education in creating a sustainable future, as we redesign curricula and rethink pedagogy. This will involve a discussion around how educators need to play a leading role in integrating sustainability into all parts of the curriculum, but also contribute towards ‘sustainability literacy’. CHAIR:
SYMPOSIUM 8 EFRAG SYMPOSIUM DIGITAL CORPORATE REPORTING - WHAT DOES IT MEAN FOR STANDARD SETTING? Friday 13 May, 11:00 – 12:30 GRIEGHALLEN, PEER GYNT Digitalisation of corporate reporting information is changing the manner information is prepared and consumed. In the EU, with recent initiatives such as the European Single Electronic Format for financial reporting and the European Single Access Point (ESAP) for public financial and sustainability-related information, tagged information is becoming available on more types of information which will allow users to examine connections between financial and non-financial information. From a corporate reporting standard-setting perspective, digitalisation poses a number of issues and opportunities that need to be looked at:
All these questions and others will be addressed at the EFREAG Symposium which involves the following contributors: Chiara Del Prete (EFRAG Financial Reporting TEG Chairwoman) Tommaso Fabi (Technical Director Italian Standard Setter OIC, EFRAG Financial Reporting TEG member) Nicklas Grip (former EFRAG Financial Reporting TEG Vice-Chair, Senior Vice President, Head of Regulatory Strategies at Group Finance, Svenska Handelsbanken) Kai Morten Hagen (Technical Director Norwegian institute of Public Accountants, Board member of IAASB and vice chair of Auditing and Assurance Policy Group of Accountancy Europe) Teodor Sveen Nilsen (financial analyst, SpareBank1 Market) Annalisa Prencipe (EAA President, Full Professor Department of Accounting Bocconi University) Saskia Slomp (EFRAG CEO) Sponsor: SPONSOR:
SYMPOSIUM 9 ACCOUNTING IN EUROPE: "CORPORATE DISCLOSURES: RESEARCH GAPS AND POLICY IMPLICATIONS" Friday 13 May, 14:00 – 15:30 With the ongoing joint special issue of Accounting in Europe and The British Accounting Review aimed at stimulating the debate about the status quo and future directions on corporate disclosures, this symposium will bring together international academic and practitioner perspectives and insights on the challenges, recent developments, emerging trends and opportunities in this area.
Andrei Filip (ESSEC Business School; Editor, Accounting in Europe) PANEL MEMBERS:
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