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V. K. Zimmerman Center
KPMG Intl Accounting Suite
University of Illinois
515 East Gregory Drive #2037
Champaign, Illinois 61820
Phone: 217-333-4545
Fax: 217-244-6565
Email: ciera@illinois.edu


The International Accounting Summer Conference
Göttingen University, Germany
June 18-20, 2003


The 2003 summer conference of The International Journal of Accounting was held in Germany.  It was jointly sponsored by the Accounting Department of Georg-August University Göttingen, Germany, and the Zimmerman Center (formerly CIERA) of the University of Illinois at Urbana-Champaign, USA. The conference was held in Göttingen, Germany on June 18-20, 2003, and consisted of two full days.  The first day was devoted to research papers that had been submitted to The International Journal of Accounting.  The second day was devoted to the presentation of papers submitted on the theme of Reporting Financial Performance.

Göttingen is home of Europe’s first free university and is a charming college town situated in the center of Germany (about two hours by train from Berlin, Frankfurt and Hamburg). Georg-August University, founded in 1737, has a worldwide reputation; forty-two Nobel laureates have been students or faculty members at Göttingen.

Papers Presented

Audit Quality: Earnings Management in the Context of the 1997 Asian Crisis
Shireenjit Johl, Multimedia University
Christine A. Jubb, Monash University
Keith A. Houghton, Australian National University

Financial Statements Insurance
Alex Dontoh, New York University
Joshua Ronen, New York University
Bharat Sarath, Baruch College

The Effect of Corporate Governance on the Valuation of Book Value and Earnings during the Asian Financial Crisis
Paquita Davis-Friday, Notre Dame
Li Li Eng, Oklahoma State University
Chao-Shin Liu, Notre Dame

The Capital Market Implications of the Frequency of Interim Financial Reporting: An International Analysis
Yaw M. Mensah, Rutgers
Robert Werner, Rutgers

R & D Productivity: an International Study
Yuan Ding, Groupe HEC
Hervé Stolowy, Groupe HEC
Michel Tenenhaus, Groupe HEC

The Impact of Internal and External Governance Mechanisms on the Vountary Disclosure of Financial and Non-Financial Performance
Marleen Willekens, KULeuven
Heidi Vander Bauwhede, KULeuven
Ann Gaeremynck, KULeuven
Linda Van de Gucht, KULeuven

Ownership Structure, Contingent Fit, and Business Unit Performance: A Research Model and Empirical Evidence
Johnny Jermias, Simon Fraser University
Lindawati Gani, University of Indonesia

Operational Risk - Challenges, Basel II Regulation and Countable Treatment
Cristina Gutiérrez López, University of León

Fair Values in IAS GAAP
David Alexander, University of Birmingham

 

"The Adoption of International Accounting Standards in the UK: a Review of Attitudes" By Stella Fearnley and Tony Hines

 

 

UIUC College of Business Department of Accountancy