FINANCIAL ACCOUNTING CONFERENCE


Financial accounting Conference is one of the leading research topics in the international research conference domain. Financial accounting is a conference track under the Business Conference which aims to bring together leading academic scientists, researchers and research scholars to exchange and share their experiences and research results on all aspects of Business.

internationalconference.net provides a premier interdisciplinary platform for researchers, practitioners and educators to present and discuss the most recent innovations, trends, and concerns as well as practical challenges encountered and solutions adopted in the fields of (Business).

Financial accounting is not just a call for academic papers on the topic; it can also include a conference, event, symposium, scientific meeting, academic, or workshop.

You are welcome to SUBMIT your research paper or manuscript to Financial accounting Conference Track will be held at “Business Conference in San Francisco, United States in June 2021” - “Business Conference in Paris, France in July 2021” - “Business Conference in New York, United States in August 2021” - “Business Conference in Tokyo, Japan in September 2021” - “Business Conference in Zürich, Switzerland in September 2021” - “Business Conference in Barcelona, Spain in October 2021” - “Business Conference in San Francisco, United States in November 2021” - “Business Conference in Istanbul, Turkey in November 2021” - “Business Conference in Singapore, Singapore in November 2021” - “Business Conference in Bangkok, Thailand in December 2021” - “Business Conference in Paris, France in December 2021” .

Financial accounting is also a leading research topic on Google Scholar, Semantic Scholar, Zenedo, OpenAIRE, BASE, WorldCAT, Sherpa/RoMEO, Elsevier, Scopus, Web of Science.

XXIII. INTERNATIONAL BUSINESS CONFERENCE

JUNE 05 - 06, 2021
SAN FRANCISCO, UNITED STATES

XXIV. INTERNATIONAL BUSINESS CONFERENCE

JULY 20 - 21, 2021
PARIS, FRANCE

XXV. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 10 - 11, 2021
NEW YORK, UNITED STATES

XXVI. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 10 - 11, 2021
TOKYO, JAPAN

XXVII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 16 - 17, 2021
ZÜRICH, SWITZERLAND

XXVIII. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 21 - 22, 2021
BARCELONA, SPAIN

XXIX. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 02 - 03, 2021
SAN FRANCISCO, UNITED STATES

XXX. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 12 - 13, 2021
ISTANBUL, TURKEY

XXXI. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 19 - 20, 2021
SINGAPORE, SINGAPORE

XXXII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 15 - 16, 2021
BANGKOK, THAILAND

XXXIII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 28 - 29, 2021
PARIS, FRANCE

FINISHED

I. INTERNATIONAL BUSINESS CONFERENCE

MARCH 19 - 20, 2019
ISTANBUL, TURKEY

FINISHED

II. INTERNATIONAL BUSINESS CONFERENCE

JUNE 26 - 27, 2019
PARIS, FRANCE

FINISHED

III. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 21 - 22, 2019
LONDON, UNITED KINGDOM

FINISHED

IV. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 08 - 09, 2019
NEW YORK, UNITED STATES

FINISHED

V. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 12 - 13, 2019
ROME, ITALY

FINISHED

VI. INTERNATIONAL BUSINESS CONFERENCE

FEBRUARY 13 - 14, 2020
LONDON, UNITED KINGDOM

FINISHED

VII. INTERNATIONAL BUSINESS CONFERENCE

APRIL 15 - 16, 2020
BARCELONA, SPAIN

FINISHED

VIII. INTERNATIONAL BUSINESS CONFERENCE

MAY 11 - 12, 2020
ISTANBUL, TURKEY

FINISHED

IX. INTERNATIONAL BUSINESS CONFERENCE

JUNE 05 - 06, 2020
SAN FRANCISCO, UNITED STATES

FINISHED

X. INTERNATIONAL BUSINESS CONFERENCE

JULY 20 - 21, 2020
PARIS, FRANCE

FINISHED

XI. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 10 - 11, 2020
NEW YORK, UNITED STATES

FINISHED

XII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 10 - 11, 2020
TOKYO, JAPAN

FINISHED

XIII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 16 - 17, 2020
ZÜRICH, SWITZERLAND

FINISHED

XIV. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 21 - 22, 2020
BARCELONA, SPAIN

FINISHED

XV. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 02 - 03, 2020
SAN FRANCISCO, UNITED STATES

FINISHED

XVI. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 12 - 13, 2020
ISTANBUL, TURKEY

FINISHED

XVII. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 19 - 20, 2020
SINGAPORE, SINGAPORE

FINISHED

XVIII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 15 - 16, 2020
BANGKOK, THAILAND

FINISHED

XIX. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 28 - 29, 2020
PARIS, FRANCE

FINISHED

XX. INTERNATIONAL BUSINESS CONFERENCE

FEBRUARY 13 - 14, 2021
LONDON, UNITED KINGDOM

FINISHED

XXI. INTERNATIONAL BUSINESS CONFERENCE

APRIL 15 - 16, 2021
BARCELONA, SPAIN

FINISHED

XXII. INTERNATIONAL BUSINESS CONFERENCE

MAY 11 - 12, 2021
ISTANBUL, TURKEY

Business Conference Call For Papers are listed below:

Previously Published Papers on "Financial accounting Conference"

  • Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange
    Authors: Mojtaba Rezaei, Elham Heydari, Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE. DOI:10.5281/zenodo. Abstract: This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.
  • An Ontology for Investment in Chinese Steel Company
    Authors: Liming Chen, Baoxin Xiu, Zhaoyun Ding, Bin Liu, Xianqiang Zhu, Keywords: Financial ontology, steel company, supply chain, ontology reasoning. DOI:10.5281/zenodo. Abstract: In the era of big data, public investors are faced with more complicated information related to investment decisions than ever before. To survive in the fierce competition, it has become increasingly urgent for investors to combine multi-source knowledge and evaluate the companies’ true value efficiently. For this, a rule-based ontology reasoning method is proposed to support steel companies’ value assessment. Considering the delay in financial disclosure and based on cost-benefit analysis, this paper introduces the supply chain enterprises financial analysis and constructs the ontology model used to value the value of steel company. In addition, domain knowledge is formally expressed with the help of Web Ontology Language (OWL) language and SWRL (Semantic Web Rule Language) rules. Finally, a case study on a steel company in China proved the effectiveness of the method we proposed.
  • Government of Ghana’s Budget: An Assessment of Its Compliance with Fundamental Budgeting Principles
    Authors: Mohammed Sani Abdulai, Keywords: Annulaity, Balanced Budget, Budget Unity, Budgetary Principles, OECD’s Principles on Budgetary Governance, Open Budget Index, Public Expenditure and Financial Accountability, Universality. DOI:10.5281/zenodo. Abstract: Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.
  • Banking Risk Management between the Prudential and the Operational Approaches
    Authors: Mustapha Achibane, Imane Allam, Keywords: Banking performance, financial intermediation, operational approach, prudential standards, risk management. DOI:10.5281/zenodo. Abstract: Since the nineties, all Moroccan banking institutions have to respect an arsenal of prudential ratios. The respect of these prudential measures aims to ensure the financial system stability. In order to do so, regulatory authorities tried to reduce the financial and operational risks incurred by the banking entities. Meanwhile, regulatory authorities demanded a balance sheet management work from banks. They also asked them to establish a management control system to manage operational risk, as well as an effort in terms of incurred risk-based commitments. Therefore, the prudential approach has a macroeconomic nature and it is presented as a determinant of the operational, microeconomic approach. This operational approach takes the form of a strategy that each banking entity must develop to manage the different banking risks. This study seeks to analyze the problem of risk management between the prudential and the operational approaches. It was processed through a literature review followed by an analysis of the Moroccan banking sector’s performance. At first, we will reconcile the inductive logic and then, the analytical one. The first approach consists of analyzing the phenomenon from a normative and conceptual perspective, while the second one will consist of considering the Moroccan banking system and analyzing the behavior of Moroccan banking entities in terms of risk management and performance. The results identified a favorable growth in terms of performance, despite the huge provisioning effort made to meet the international standards and the harmonization of the regulations.
  • Employment Promotion and Its Role in Counteracting Unemployment during the Financial Crisis in the USA
    Authors: Beata Wentura-Dudek, Keywords: United States, financial crisis, unemployment, employment promotion, social media, job creation, training, labour market, employment agencies, lifelong learning, job search assistance, subsidized employment, companies, tax. DOI:10.5281/zenodo. Abstract: In the United States in 2007-2010 before the crisis, the US labour market policy focused mainly on providing residents with unemployment insurance, after the recession this policy changed. The aim of the article was to present quantitative research presenting the most effective labor market instruments contributing to reducing unemployment during the crisis in the USA. The article presents research based on the analysis of available documents and statistical data. The results of the conducted research show that the most effective forms of counteracting unemployment at that time were: direct job creation, job search assistance, subsidized employment, training and employment promotion using new technologies, including social media.
  • Public Financial Management in Ghana: A Move beyond Reforms to Consolidation and Sustainability
    Authors: Mohammed Sani Abdulai, Keywords: Public financial management, public expenditure and financial accountability (PEFA), reforms, consolidation, sustainability. DOI:10.5281/zenodo. Abstract: Ghana’s Public Financial Management reforms have been going on for some two decades now (1997/98 to 2017/18). Given this long period of reforms, Ghana in 2019 is putting together both a Public Financial Management (PFM) strategy and a Ghana Integrated Financial Management Information System (GIFMIS) strategy for the next 5-years (2020-2024). The primary aim of these dual strategies is assisting the country in moving beyond reforms to consolidation and sustainability. In this paper we, first, examined the evolution of Ghana’s PFM reforms. We, secondly, reviewed the legal and institutional reforms undertaken to strengthen the country’s key PFM institutions. Thirdly, we summarized the strengths and weaknesses identified by the 2018 Public Expenditure and Financial Accountability (PEFA) assessment of Ghana’s PFM system relating to its macro-fiscal framework, budget preparation and approval, budget execution, accounting and fiscal reporting as well as external scrutiny and audit. We, finally, considered what the country should be doing to achieve its intended goal of PFM consolidation and sustainability. Using a qualitative method of review and analysis of existing documents, we, through this paper, brought to the fore the lessons that could be learnt by other developing countries from Ghana’s PFM reforms experiences. These lessons included the need to: (a) undergird any PFM reform with a comprehensive PFM reform strategy; (b) undertake a legal and institutional reforms of the key PFM institutions; (c) assess the strengths and weaknesses of those reforms using PFM performance evaluation tools such as PEFA framework; and (d) move beyond reforms to consolidation and sustainability.
  • Ways for the Development of the Audit Quality Control System through the Analysis of Ongoing Problems, Experience and Challenges: Example of the Republic of Georgia
    Authors: Levan Sabauri, Keywords: Audit quality control, audit program, financial statement, perspective analysis. DOI:10.5281/zenodo.3299397 Abstract: Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.
  • The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework
    Authors: Dimitris Balios, Stefanos Tantos, Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information. DOI:10.5281/zenodo.3299325 Abstract: Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.
  • Gender Differences in Risk Aversion Behavior: Case Study of Saudi Arabia and Jordan
    Authors: Razan Salem, Keywords: Arab region, financial risk behavior, gender differences, women investors. DOI:10.5281/zenodo. Abstract: Men and women have different approaches towards investing, both in terms of strategies and risk attitudes. This study aims to focus mainly on investigating the financial risk behaviors of Arab women investors and to examine the financial risk tolerance levels of Arab women relative to Arab men investors. Using survey data on 547 Arab men and women investors, the results of Wilcoxon Signed-Rank (One-Sample) test Mann-Whitney U test reveal that Arab women are risk-averse investors and have lower financial risk tolerance levels relative to Arab men. Such findings can be explained by the fact of women's nature and lower investment literacy levels. Further, the current political uncertainty in the Arab region may be considered as another explanation of Arab women’s risk aversion behavior. The study's findings support the existing literature by validating the stereotype of “women are more risk-averse than men” in the Arab region. Overall, when it comes to investment and financial behaviors, women around the world behave similarly.
  • Human Resource Management Practices, Person-Environment Fit and Financial Performance in Brazilian Publicly Traded Companies
    Authors: Bruno Henrique Rocha Fernandes, Amir Rezaee, Jucelia Appio, Keywords: Financial performance, human resource management, high performance working systems, person-environment fit. DOI:10.5281/zenodo.2643565 Abstract: The relation between Human Resource Management (HRM) practices and organizational performance remains the subject of substantial literature. Though many studies demonstrated positive relationship, still major influencing variables are not yet clear. This study considers the Person-Environment Fit (PE Fit) and its components, Person-Supervisor (PS), Person-Group (PG), Person-Organization (PO) and Person-Job (PJ) Fit, as possible explanatory variables. We analyzed PE Fit as a moderator between HRM practices and financial performance in the “best companies to work” in Brazil. Data from HRM practices were classified through the High Performance Working Systems (HPWS) construct and data on PE-Fit were obtained through surveys among employees. Financial data, consisting of return on invested capital (ROIC) and price earnings ratio (PER) were collected for publicly traded best companies to work. Findings show that PO Fit and PJ Fit play a significant moderator role for PER but not for ROIC.