P: Accounting, Economics, and Law

Friday, June 24, 2016

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9:00 AM-10:30 AM


P-01
Accounting and Auditing (I): Perspectives on Accounting Regulation
P: Accounting, Economics, and Law

Moderator: Colin Haslam, Queen Mary University of London

Participants:
Fair Value Accounting (FVA) in the S&P 500: Value Relevant Information for Investors or a Moral Hazard to Society in a Financialized World?
Colin Haslam, Queen Mary University of London
Accounting and the Third Enclosure Movement
Nihel Chabrak, United Arab Emirates University - Collge of Business and Economics; Christine Cooper, University of Strathclyde; Paul Williams, North Carolina State University; Lesley Catchpowle, University of Greenwich

10:45 AM-12:15 PM


P-02
Accounting and Auditing (II): Auditing Process and the 'Big Four'
P: Accounting, Economics, and Law

Moderator: Nohora Garcia, Universidad Nacional de Colombia

Participants:
Financial Misstatements in Canada: An Analysis of the Corporate Governance Response to Accounting and Audit Irregularities
Poonam Puri, York University
Perceptions of the Impact of the Accounting Reform in the Public Accountancy Profession in Colombia
Nohora Garcia, Universidad Nacional de Colombia; Luis Antonio Gonzalez, Universidad Nacional de Colombia

2:30 PM-4:00 PM


P-03
Accounting and Auditing (III): Cultural Significance of Accounts
P: Accounting, Economics, and Law

Moderator: Nihel Chabrak, United Arab Emirates University - Collge of Business and Economics

Participants:
The 1980s Metrological Revolution in Finance and Its Consequences: A Quantitative and Historical Study
Theo Bourgeron, University of Edinburgh
Country Differences in Earnings Management Intensity: The Influence of Culture
Bernard Raffournier, University of Geneva; Andrei Filip, ESSEC Business School

P-04
Money and Banking (I): Regulation and Supervision of Financial Markets and Institutions
P: Accounting, Economics, and Law

Discussant: Kurt Mettenheim, São Paulo Business School, Getulio Vargas Foundation
Moderator: Philippe Moutot, European Central Bank

Participants:
What Did the Icelandic Bankers Do Wrong? Results from the Supreme Court Convictions and Its Aftermath
Asgeir B. Torfason, Assistant Professor - University of Iceland
Capital Markets Union – Solution for Small and Medium Enterprises ?
Maria Lissowska, Warsaw School of Economics

4:15 PM-5:45 PM


P-05
Commons: Perspectives on Innovation, Land, and the Business Firm
P: Accounting, Economics, and Law

Discussant: Simon Deakin, University of Cambridge
Moderator: Olivier Weinstein, University Paris 13 Sorbonne Paris Cité

Participants:
Rethinking the Firm As Commons. Some Preliminary Issues.
Olivier Weinstein, University Paris 13 Sorbonne Paris Cité
From Exclusive IPR Innovation Regimes to “Commons- Based” Innovation Regimes Issues and Perspectives
Benjamin Coriat, University Paris 13
Human Rights Approach to Development and LAND Reform
Manuel Couret Branco, University of Évora

P-06
Social Fabrique of Prices and Values
P: Accounting, Economics, and Law

Moderator: Horacio Ortiz, CNRS, IRISSO, Université Paris Dauphine, UMR 7170

Participants:
Managing Risks with the Fairest Value: How Different Market Concepts Are Used to Obtain What Is Wanted in Financial Risk Management of Banking and Insurance
Anne van der Graaf, Max Planck Sciences Po Center (MaxPo)
How Does Experts' Limited Attention Affect Stock Prices?
Abdullah Shahid, Cornell University; Rajib Hasan, University of Houston-Clear Lake
Values in Biodiversity Offsetting: Contradictions in Discourse and Calculation
Jessica Goddard, UC Berkeley; Ida Sognnaes, University of Cambridge; Ekin Kurtic, Harvard University

Saturday, June 25, 2016

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9:00 AM-10:30 AM


P-07
Austerity and Macroeconomic Policies: Issues and Perspectives
P: Accounting, Economics, and Law

Moderator: Maria Roubtsova, CEPN, university Paris-13

Participants:
The EU Competition Policy's ‘Social' Paradox: Moving Towards ‘Full' Employment with Austerity?
Anca Chirita, Durham University
Are We Bound for Secular Stagnation?
Maria Roubtsova, CEPN, university Paris-13
Wealth-to-Income Ratios, Capital Share of Income, and Public Debt in Ecuador
Tristan Auvray, University Paris North; Liliana Cano, University of Toulouse 1 Capitole

10:45 AM-12:15 PM


P-08
Regulation and Society (I): The Corporate Groups Conundrum
P: Accounting, Economics, and Law

Moderator: Rifat Azam, Radzyner School of Law (IDC) Herzliya

Participants:
Promising Businesses: An Essay on the Legalization of Business Plans (18th-21st c.)
Martin Giraudeau, Harvard University
Global Minimum Effective Tax Rate As Global General Anti Avoidance Rule
Rifat Azam, Radzyner School of Law (IDC) Herzliya

P-09
Author Meets Critics: 'Political Standards. Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy' By K. Ramanna (Chicago U Press, 2015)
P: Accounting, Economics, and Law

Book Author: Karthik Ramanna, Harvard Business School
Critics: Ross Watts, MIT; Prabhakar Kalavacherla, Kpmg; Paul F Williams, North Carolina State University; Jonathan Glover, Columbia University
Moderator: Shyam Sunder, Yale School of Management

2:30 PM-4:00 PM


P-10
Money and Banking (II): Coordination and Central Banking
P: Accounting, Economics, and Law

Discussant: Robert Alain Boyer, Institut des Amériques, France
Moderator: Kurt Mettenheim, São Paulo Business School, Getulio Vargas Foundation

Participants:
What Is the Major Risk for Central Bankers Today? on the Need to Complement Current Financial Stability Policies with Other Measures and Approaches
Philippe Moutot, European Central Bank
The Comparison of the Accounting Methods for the Monetary Base Between Central Banks
Nobuko Takahashi, Kokushikan University; Ryohei Yoshikawa, Kansaigakuin University
Moral Socioeconomies and Socioeconomic Moralities in Money, Banking, and Finance.
Kurt Mettenheim, São Paulo Business School, Getulio Vargas Foundation

P-11
Regulation and Society (II): Financial Regulation, Disclosure, and Trust
P: Accounting, Economics, and Law

Moderator: Thierry Kirat, IRISSO / CNRS - University PARIS DAUPHINE

Participants:
The Regulatory Practice of the French Financial Regulator, 2006-2011. from Substantive to Procedural Financial Regulation?
Thierry Kirat, IRISSO / CNRS - University PARIS DAUPHINE; Frederic Marty, CNRS - GREDEG
Revisiting the Political Economy of Regulation: Locating a Transnational Disclosure Initiative on the Regulatory Map
Lisa Baudot, University of Central Florirda; David J Cooper, University of Alberta
Forms of Trust and Conditions for Their Stability
Reynaud Reynaud, Dauphine University and PSL

4:15 PM-5:45 PM


P-12
The Economization of Everything
P: Accounting, Economics, and Law

Discussant: Greta Krippner, University of Michigan
Session Organizers: Sarah Quinn, University of Washington; Greta Krippner, University of Michigan; Marion Fourcade, University of California

Participants:
Neoliberal Welfare? Conditionality, Experimentality in Globalizing Social Policy
Jamie Peck, University of British Columbia
Neoliberal Progressivism? a Look into the Management of Dying and Killing
Roi Livne, University of California, Berkeley
Social Insurance and the Economization of Citizenship: Toward a New Political Economy of Moral Worth
Margaret Somers, University of Michigan

P-13
Money and Banking (III): Financial Risk and Crises
P: Accounting, Economics, and Law

Moderator: Kurt Mettenheim, São Paulo Business School, Getulio Vargas Foundation

Participants:
Modelling Bond Markets
Philippe Moutot, European Central Bank
The Risk-Free Rate of Return in the Politics of Global Finance
Horacio Ortiz, CNRS, IRISSO, Université Paris Dauphine, UMR 7170

Sunday, June 26, 2016

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9:00 AM-10:30 AM


P-14
Financial and Non-Financial Reporting: Stakeholders Expectation and Value Creation
P: Accounting, Economics, and Law

Moderator: Guler Aras, Yildiz Technical University
Session Organizer: Guler Aras, Yildiz Technical University

Participants:
Sustainability As Reported and Sustainability As Received: A Case of Disparate Narratives? Paul Williams
Paul F Williams, North Carolina State University
Is Abatement Reporting the New CSR/Environmental Accounting? Sue Ravenscroft
Sue Ravenscroft, Iowa State University
Debunking Shareholder Ownership of Companies Is a Necessary Precondition for Meaningful Financial Reporting to Serve Stakeholders.
Prem Sikka, Essex Business School
Financial and Non-Financial Reporting: Stakeholders and Value Creation
Shyam Sunder, Yale School of Management

P-15
Corporate Governance and Financialization (I): Evidence and Implications
P: Accounting, Economics, and Law

Moderator: Thomas Clarke, University of Technology Sydney

Participants:
Corporate Governance and Compounding Inequality: Shareholder Primacy and Executive Pay
Thomas Clarke, University of Technology Sydney
Divergent Responses to Financialization in UK Big Pharma?: The Cases of Glaxosmithkline(GSK) Versus Astrazeneca
Stuart Parris, The Open University; Pauline Gleadle, University of Westminster, 35 Marylebone Road
Convergence or Emerging Diversity?: Understanding the Impact of Foreign Investors on Corporate Governance in Japan
Hideaki Miyajima, Waseda University; Ryo Ogawa, Waseda University
What determines the emergence of a new sovereign wealth fund?
Valerie Kinon, ICHEC; Laurence Gialdini, SKEMA Business School-Université de Lille; Christelle Lecourt, SKEMA Business School

10:45 AM-12:15 PM


P-16
Corporate Governance and Financialization (II): Social Control of Business
P: Accounting, Economics, and Law

Moderator: Simon Deakin, University of Cambridge

Participants:
The Widening Scope of Directors Duties: The Increasing Impact of Corporate Environmental Responsibility
Thomas Clarke, University of Technology Sydney
Agency Theory: Explaining or Creating Problems? Good Governance and Ethical Behaviour for Sustainable Business
Guler Aras, Yildiz Technical University; Paul F Williams, North Carolina State University
Does Shareholder Protection Promote Stock Market Development?
Prabirjit Sarkar, Jadavpur University; Simon Deakin, Law Faculty, University of Cambridge
Prevention of Money Laundering and the Financing of Terrorism for Market Integrity and Growth in Latin America and the Caribbean
Stefanie Garry, Economic Commission for Latin America and the Caribbean; Juan Carlos Moreno-Brid, UNAM