Please find and distribute the
Monday-Wednesday, 22-24 September, 2014
Location: Oriel College, University of Oxford
The ACRN Oxford at the Oriel College of the University of Oxford, in association with The Journal of Applied Accounting Research (JAAR), invites paper submissions to the
14th FRAP Finance, Risk and Accounting Conference on the theme "Inter-disciplinary research, new perspectives and working together" to be held at the Oriel College, University of Oxford, Oxford on 22-24 September 2014. The Journal of Applied Accounting Research will devote a special issue for selected papers presented at this conference in September 2014 and to be published in 2015.
The papers for the special issue will be subjected to double-blind peer review in line with the journal's and conference's normal practice.
We invite colleagues' attention to the following, by no means exclusive, possibilities:
Accounting and finance: strengthening the link
Exploration of the relationship between financial reporting, value creation and financial markets.
Business ethics, risk taking and corporate governance
The accountability of corporations, including sustainability, corporate social responsibility, ethics, and overall corporate governance.
The influence of ethics and CG on risk taking behaviour
Accounting, finance and corporate misbehaviour
The extent of financial reporting's responsibility for economic crises. Opportunities for corporate misbehaviour, such as overstatement of value, off balance sheet abuse, capitalising revenue, special purpose vehicles Exploration of fair value accounting. Market-to-market accounting rules and earnings management. Merger and acquisition. Taxation issues, avoidance and evasion.
Impact of evolving standards on markets and behaviour, including banks. Influence of differential experience and culture in the accounting process.
Accounting for risk and financial innovation
Financial reporting for financial commitments including innovative financial and environment-related instruments. Transparency of commitments and their risk. Measuring risk including insurance, cost of capital, management of the capital structure. Interaction of investment and financing decisions.
Accounting for corporate strategy
Influence of accounting on strategic options and mobilization of stakeholders. The role of accounting devices in performing corporate strategy. Exploration of the link among internal financial planning and control, value creation and financial reporting. Developments in capital budgeting including real options.
Developments in public and social (hybrid) sector accounting
Accounting's contribution in the public sector at a time of unprecedented financial constraints.
Sociological implications and legitimacy of accounting
Accounting creating legitimacy of corporations versus the legitimacy of accounting. The role of accounting in creating signals and fresh perspectives on Risk Society according to A.Giddens.
Accounting and Islamic Banking and Finance
Insights into the theory and practice of corporate finance, financial planning and control, and financial reporting, which can be gained by exploration of Islamic law. Contribution to corporate efficiency and governance of its application. Comparative experience, prospects and opportunities in mature and emerging jurisdictions.
Submission of papers: (only if you have not already submitted an abstract earlier!)
Please submit your full paper to the online system at manuscriptcentral until (open now, latest July 30th) for double blind review -
b) DO NOT forget to state the special issue "FRAP14 Inter-disciplinary research, new perspectives and working together" on your paper and in the manuscriptcentral system
There is no paper submission fee. However, a conference fee applies to all presenters, discussants and other delegates. Find out more and register: http://www.acrn.eu/frap
All accepted papers may be presented at the conference and will be published in the special issue in 2015
Keynote Speakers and Scientific Advisory Board
Prof. Alex Nicholls, SAID Business School, University of Oxford
Dr. Olga Kolokolova, Manchester Business School
Prof. Richard Harrison, Edinburgh Business School
Dr. Matthew Haigh, SOAS, University of London
Dr. Julia Mundy, University of Greenwich
Dr. Merav Ozair, NYU, New York
Guest Editor and Conference Chair
Prof. Dr. Othmar M. Lehner
Director, ACRN Oxford Centre.
Visiting Academic, SAID Business School, University of Oxford.