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11:20 - 12:45
5:20 am - 6:45 pm ET
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Parallel Session 1 - Chair: Patrice Landagaray
Pink Room (Floor -2)
Accounting - 1.6 CH
Barriers to Appropriation: Examining the Limited Use by Management Accountants of Business Intelligence and Analytics Tools for Forecasting
Patrice Landagaray IÉSEG School of Management, France
Claire Ciampi, Emlyon business school, France
Beyond Financial Audits: Investigating the Quality and Impact of SOC 2 Reports
Diane J. Janvrin, Iowa State University, US
Chris Halterman, EY
James Kurtenbach, Iowa State University, US
Data Driven Identification of Risky Transactions in Purchasing Systems: POATs, Cut Points and Audit Analytic Platforms
Daniel E. O’Leary, University of Southern California, US
Parallel Session 2 - Chair: Michele Oppioli
Blue Room (Floor -2)
Accounting - 1.6 CH
Driving digital transformation in waste management accountability: the Alia Servizi Ambientali Case Study
Sonny Masoni, Alia Servizi Ambientali, Italy
Francesco Pucci, Alia Servizi Ambientali, Italy
Roberto Marseglia, Alia Servizi Ambientali, Italy
Alberto Irace, Alia Servizi Ambientali, Italy
Navigating Risk and Trust in AI Financial Systems: The Role of Institutional Structures and the EU AI Act
Nirmalee Raddatz, University of Memphis, US
Rita Green, University of Memphis, US
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15:15 - 16:45
9:15 am - 10:45 am ET
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Parallel Session 3 - Chair: Seong Y Cho
Pink Room (Floor-2)
Accounting -1.8 CH
Audit Efforts, Internal Control, Regulation, Regime, and Regulatory Capture on ESG Information Quality (Using the data from Bloomberg API and ChatGPT prompt)
Seong Y Cho, Oakland University, US
Joseph Callaghan, Oakland University, US
Liang Fu, Oakland University, US
Yin Yu-Thompson, Oakland University, US
Auditing Blockchain-Based Assets: Case Studies on the Existence, Ownership, Valuation, and Control of Cryptoassets
Erica Pimentel, Queen's University Smith School of Business, Canada
Emilio Boulianne, Concordia University, Canada
Jeremy Clark, Concordia University, Montreal, Canada
Shayan Eskandari, Concordia University, Montreal, Canada
Shadow It Risk and Usage Policy Effectiveness among German and Italian Financial Executives
Nicola Giuseppe Castellano, University of Pisa, Italy
Carsten Felden, Technische Universität Bergakademie Freiberg, Germany
Robert Pinsker, Florida Atlantic University, US
Parallel Session 4 - Chair: Federico Lanzalonga Work in progress Session
Blue Room (Floor -2)
Accounting - 1.8 CH
Can FinTech Deployed by Bank Benefit to its Corporate Clients? Evidence from China
Yanchao Rao, Shanghai University of Finance and Economics, China
Xinrun Cai, University of Southampton, UK
Accounting and Finance Research Analytics: do International Collaborations Matter?
Benedicte Millet-Reyes, Monmouth University Leon Hess Business School, US
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