06/10/2022 - 07/10/2022 - IFRS: Global Rules & Local Use – Beyond the Numbers

School of Business Administration at Anglo-American University and Department of Financial Management Metropolitan University Prague organised jubilee 10th edition of International Scientific Conference "IFRS: Global Rules & Local Use – Beyond the Numbers".

PROGRAMME

BOOK OF ABSTRACTS

CONFERENCE PROCEEDINGS

CONFERENCE REPORT AT IMUP.CZ: IN ENGLISH, IN CZECH

 

About the conference

Scholars, students and the interested public wishing to know more about bridging the gap between international accounting rules (IFRS) and local applications are invited to share their knowledge and experience at this Hybrid event, organised jointly by the Anglo-American University and Metropolitan University Prague. Issues to be discussed involve finance, accounting, non-financial reporting, management, and international trade, as well as timely concerns brought by the current uneasy pandemic situation.

With the current interest in non-financial reporting and accounting harmonization, this conference aims to focus on specific accounting differences and what lies behind them, as well as topics related to international trade. Submitted papers should be anchored in a theoretical framework and based on practical research, focusing on practices in emerging markets and transitional economies.

RENOWN SCHOLARS AND PRACTITIONERS HAVE ACCEPTED THE ROLE OF KEYNOTE SPEAKERS:

Professor David Alexander, University of Birmingham, U.K.
Professor Emeritus David Alexander is a leading theorist of accounting and financial reporting. He focuses on methodology, classification IFRS, cultural differences, and practical application of IFRS in an international context. Besides, David is the author of several key textbooks in the field, both individually and in a team.

Professor Nadia Albu, PhD., Bucharest University of Economic Studies 
Nadia Albu is a Professor of Accounting at the Bucharest University of Economic Studies, Romania, Visiting Professor at ESSEC Paris, France, and a Fulbright Alumna (2013-2014, University of Dayton). Her research interests include the institutional change in the field of accounting in Central and Eastern Europe, with a focus on Romania. She is the editor of the Journal of Accounting and Management Information Systems and serves on the editorial board of several international accounting journals.

Professor Eleftherios Thalassinos, Ph.D., MBA, the University of Piraeus
DHC 2013, DHC 2015, DHC 2018, Professor at University of Piraeus, Greece, Affiliate Professor at University of Malta, visiting Professor at Neapolis University of Cyprus and Open University of Cyprus, European Chair Jean Monnet, Editor in-Chief ERSJ, IJEBA, IJ TEI, Chair of ICABE.

Professor Ing. Luboš Smutka, Ph.D., University of Life Sciences Prague 
Luboš Smutka specializes in commodities markets and world agricultural policy, international trade, and finance.

Professor Ing. Lubor Lacina, Ph.D., Mendel University Brno 
Professor Lacina is Jean Monnet Chair in European Economic Studies at the think tank Mendel European Centre, Mendel University Brno, Czech Republic. Professor Lacina is specializing in international economics and problems of the Eurozone.

Professor Erginbay Ugurlu, Istanbul Aydın University
Erginbay is Professor and Head of the Department of International Trade at Istanbul Aydın University. His major expertise is econometrics, energy economics, and sustainable development. He was a Visiting Scholar at Columbia University in 2013 and, recently, he was also involved in research on the impact of IFRS on the change of institutional environment exploring the link to FDIs.

Dr. habil. Ing. Eva Jančíková, PhD., associate professor at the University of Economics in Bratislava, Faculty of International Relations. She is an expert in international trade finance and her research focuses on international finance, international financial institutions, banking and problems of money laundering and tax evasion.

Professor Anna Białek-Jaworska, PhD. hab., University of Warsaw Faculty of Economic Sciences, an expert at the Ministry of Finance, Department of Tax Analyses and a NAWA Alumna (2019, Queensland University). Her research interests include corporate finance, business economics and taxation, with a focus on Poland. She is the associate editor of the Central European Economic Journal and serves as the guest editor or reviewer of several international economic journals. She is engaged in research projects co-financed by OECD and the National Centre for Research Development (Poland).

Associate Professor İlker Sakinc, Ondokuz Mayis University, Turkey
İlker Sakinc an Associate Professor of Finance at the Ondokuz Mayis University of Business Administration Department, Turkey. He was a Visiting Scholar at Nazareth College in Rochester, New York in 2013. His major expertise is Financial Markets, Islamic Finance and Sport Finance. He was an Editor in the Journal of Hitit Social Science.

JUDr. Ing. Zdeněk Strnad, Ph.D., MPA, is a graduate of the Faculty of Law of Charles University in Prague and the Faculty of International Relations of the University of Economics in Prague. He is a judge and between 2013 and 2021 he also held the position of deputy chairman of the Regional Court in České Budějovic. He has been engaged in lecturing and publishing the field of insolvency and administrative law, both in the Czech Republic and abroad. He is the chairman of the examination committee for examinations of insolvency administrators. He participated in the preparation of several amendments to the Insolvency Act as a member of the expert working group at the Ministry of Justice of the Czech Republic. He is the holder of the prestigious award Lawyer of the Year in the category "Insolvency Law" for the year 2015.

Dr. Aleš Králík, LL.M., Head of the Department of Capital Markets of the Ministry of Finance, Czech Republic, the main author of the new conception for the development of Czech capital market.

Ondřej Firkle, Partner at KPMG Czech Republic, Audit, Financial Services
Ondřej Fikrle has been working at KPMG since 1997. He graduated from Prague University of Economics and Business and took part in an international stay at University of Koln (CEMS program) as part of his studies. As part of his work at KPMG, he participated in internships abroad: Zurich, Switzerland (1999), Toronto, Canada (2001-2002), Kazakhstan (2006-2008), the Baltics (2008-2019). His main focus is on financial institutions.

Ing. Viera Kučerová, Head of ACCA (the Association of Chartered Certified Accountants) for Czech Republic, Slovakia and Hungary

Mgr. Ing. Magdaléna Králová, President, Union of Accountants of the Czech Republic

Professor Anne Jeny, IESEG School of Management, Lille
Anne Jeny is a Professor of Accounting at IESEG School of Management, Lille, France. Her fields of expertise are financial accounting, financial analysis, value creation and firms’ valuation, with specific expertise in intangible assets and digital transformation.

Professor Bernadette Andreosso-O'Callaghan, University of Limerick
Jean Monnet Professor of Economics at the Kemmy Business School of the University of Limerick. Her research covers the areas of EU-Asia economic relations, comparative (Europe – Asia) economic integration, and the economic growth and structural change in Asian countries, with a focus on East-Asian countries.

Other keynote speakers will be confirmed.

Conference topics

The conference topics include but are not limited to:

  • Current issues arising from the impact of COVID-19 pandemic on reporting, international trade, and economics
  • Specific issues related to non-financial reporting
  • The incorporation of EU Accounting Directives into national accounting rules
  • Valuation of companies in transitional markets 
  • Sustainability, environmental and integrated reporting
  • Professional training of accountants in the IFRS era
  • Historical perspectives on IFRS in different countries
  • Relationship between tax and accounting
  • Impact of IFRS on reporting and controlling
  • Financial reporting for SMEs
  • Impression management
  • Territorial aspects, e.g., the growing importance of developing countries
  • International taxation
  • Regional impact of international trade regulations
  • IFRS & capital markets

Programme Committee

Irena Jindrichovska, Metropolitan University Prague
David Muir, Anglo-American University, Prague
Anna Białek-Jaworska, University of Warsaw, Poland
Erginbay Ugurlu, Istanbul Aydın University, Turkey
Dana Kubickova, University of Finance and Administration/Metropolitan University Prague
Mihaela Mocanu, Bucharest University of Economic Studies, Romania
Radka Macgregor Pelikanova, Metropolitan University Prague

Organization Committee

Irena Jindrichovska, Metropolitan University Prague
Jan Vašenda, Anglo-American University, Prague
Dana Kubickova, University of Finance and Administration/Metropolitan University Prague
Kateřina Fojtů, Anglo-American University, Prague
Jaroslav Halík, Metropolitan University Prague

Conference Proceedings

Conference proceedings with ISBN will be published on the conference website. Online conference proceedings will be sent for evaluation to CLARIVATE to be entered on the Conference Proceedings Citation Index.
Conference proceedings from years 2014, 2015, 2016, 2017, 2018, 2019 and 2020 have been included in the Conference Proceedings Citation Index (CPCI) which is integrated into the WEB OF SCIENCE THOMSON REUTERS (CLARIVATE)

 

Partners of the conference