Online Workshop: Special Issues on Corporate Disclosures

Professor Deirdre Shaw has been building a body of research related to clothing, sustainability, and the circular economy, since 2017. Recent achievements include the successful defence of two PhD theses and various publications, authored by Shaw and Duffy, in collaboration with industry and consumer-focused organisations. Since then, Professor Shaw has achieved funding to develop impact projects, from this body of research, which has included an audio-visual podcast series, sharing the context, method, and findings of Dr Lynn Wilson’s PhD. This has been followed by successfully achieving funding to develop a consumer-co-designed exhibition in collaboration with the Scottish Libraries Information Council and the Textile Recycling Association, which will be completed and launched in late February 2023.The British Standards Institution have been exploring the possibility of developing a suite of standards, that support the future of sustainable fashion. They now want to take this work forward, by consulting with academia, industry, and policymakers, as to what the development of sustainable fashion standards, could mean for industry and consumers, and what could be achieved with support from standardization.

Adam Smith Business School and BSI

Online workshop to present successful submissions to Accounting in Europe and The British Accounting Review. 27 June

<h1>Online Workshop: Special Issues on Corporate Disclosure</h1><h3>Date &amp; Time: Monday 27 June 2022, 9am (GMT)</h3><h3>Venue: Zoom online event (details will be sent in due course)</h3>Accounting in Europe and The British Accounting Review (the Journals), in partnership with the International Accounting Standards Board (IASB), invited submissions of papers on diverse aspects of disclosure and drawing on diverse research methods and approaches. More details about the closed call for papers can be found here.The Adam Smith Observatory of Corporate Reporting Practices (Adam Smith Business School), with the support of the Journals and the IASB, is hosting this online workshop where selected successful submissions that have strong potential to demonstrate research impact by contributing to public policy development and in particular, the regulation of financial reporting will be presented.This workshop will enable direct dissemination of the research findings to interested parties and enable authors to further improve their papers before publication.Each paper presentation will be followed by a discussion from an academic and an expert from the accounting profession or regulators as well as Q&amp;A from participants. It is expected one plenary session consisting of representatives from regulatory bodies and/ or standard setters will discuss the developments in the area of mandatory and voluntary disclosures. This session will take place via Zoom. Details will be sent to registered attendees in due course.

Program for the Online Workshop on Corporate Disclosures9.00-9.15	Introduction to the Workshop and the AinE and BAR Joint Special Issues on Corporate disclosures Yannis Tsalavoutas, University of Glasgow9.15 – 9.30	Session chair: Yannis Tsalavoutas, University of GlasgowPaper presentation 1: Strategy and business model disclosures in annual reports: The role of legal regime (by Athanasakou, Boshanna, Kochetova, Voulgaris)9.30-9.35	Discussion by IASB9.35-9.45	Q&amp;A paper 19.45-10.00	Paper presentation 2: Discretion rather than Rules in Auditing Standards: Evidence on Auditor Going Concern Reporting Accuracy in a Low Litigious Environment (by Breesch, Kinnart, Vandenhaute)10.00-10.10	Discussion by Arpine Maghakyan, University of Glasgow10.10-10.20	Q&amp;A10.20-10.35	Paper presentation 3: Disclosure of climate-related risks/opportunities in firm financial statements: The UK FTSE 100 (by Borghei, Linnenluecke, Bui)10.35-10.45	Discussion by Diogenis Baboukardos, Audencia Business School10.45-10.50	Discussion by IASB10.50-11.00	Q&amp;A11.00-11.15	BREAK11.15–11.30	Session chair: Lisa Evans, University of StirlingIASB Presentation 11.30-11.45	Q&amp;A11.45-12.00	Paper presentation 4: IASB’s targeted standards-level review of disclosures: an exploration of stakeholders’ perspectives (by Evans, Harkins, Tsalavoutas, Tsoligkas)12.00-12.05	Discussion by IASB12.05-12.15	Q&amp;A12.15-12.30	Session chair: Fanis Tsoligkas, University of BathPresentation paper 5: The introduction of “accounting materiality” in Italy: Is it a “real stranger” for financial statements preparers in civil law countries? (by Bertacchini, Deste, Marchini, Medioli)12.35-12.45	Discussion by Francesco Mazzi, University of Florence12.45-12.50	Discussion by IASB12.50-13.00	Q&amp;A13.00-13.15	Presentation paper 6: The strategic apex role in shaping a disclosure strategy: a family firm in crisis (by Sandgren, Uman, Nordqvist)13.15-13.30	Presentation paper 7: To Disclose or Not to Disclose: The Risk of Risk Reporting (by Marzouk, Linsley, Verma)13.30-13.40	Discussion by IASB13.40-13.55	Q&amp;A 13.55-14.00	Closing remarksLisa Evans, University of Stirling

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Online Workshop: Special Issues on Corporate Disclosures

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Online Workshop: Special Issues on Corporate Disclosures

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