SECOND ANNOUNCEMENT CALL FOR PAPERS

Transcription

1 SECOND ANNOUNCEMENT CALL FOR PAPERS CONTENTS Invitation 2 How to get there 3 Useful Information 3 Registration 6 Accommodation 9 Second Call for Papers 14 Doctoral Colloquium 19 Programme Outline 19 Organising Committee 20 Scientific Committee 20 Meeting Support 21 Publishers Exhibition 21 Sponsors 22

2 Invitation 30th Annual Congress of the European Accounting Association The 30th Annual Congress of the European Accounting Association will be held in Lisbon, Portugal, from 25 to 27 April The venue is the Lisbon Congress Centre, a few minutes from the city Centre. Lisbon, Portugal Spread out across a flurry of hills on the banks of the River Tagus, Lisbon is a city whose lifeblood has always been its wide river and the access to the Atlantic Ocean that it so readily provides. The city grew rich during the Age of the Discoveries in the fifteenth and sixteenth centuries, when intrepid Portuguese explorers set off down the Tagus and out on to the open ocean on their epic voyages to Africa, the Far East and Americas. Lisbon is a capital that very much wears its history on its sleeve with traces of the Phoenicians, Celts, Romans, Visigoths and Moors all rumbling below the surface of a city that owes much of its current appearance to an eighteenth and nineteenth century makeover following an earthquake in The area follows a quadrangular plan and is called Baixa. On its streets graceful eighteenth century buildings complement rambling old districts like the Alfama and the Bairro Alto, while ornate Manueline styles provide a sharp contrast to the glass and steel modernity of the city s newer developments. Lisbon today is a thoroughly modern metropolis as it demonstrated when it held the title of European City of Culture in 1994 and then staged the highly successful World Expo in 1998, an event that brought a revamped underground system, a new bridge across the Tagus (Vasco da Gama) and the rebirth of the waterfront area at the Park of Nations Expo site. In 2004 this dynamic city also hosted many of the European Championship football matches, including the final. Today Lisbon is not only at the heart of Portugal, but it also plays a central role as a gateway between North America and Europe. From the airport to the city centre offpeak takes only around 15 minutes. More direct airline routes than ever before, a high speed train link to Oporto and motorways to the north and to the Algarve mean that the Portuguese capital has never been better connected. These first-rate transport links have helped firmly cement its position as one of the world s premier destinations. Lisbon is clearly a business hub on the move. ADCES Association of Accounting Teachers in Higher Education, Portugal The aims and objectives of ADCES are the advancement of knowledge and understanding of Accounting. ADCES was established in 1995 and is a Portuguese nonprofit registered association, which brings together those interested in teaching and research in accounting. ADCES currently has about 300 members, most of who are employed in Portuguese Higher Educational institutions. Other members include representatives from leading firms of accountants and auditors. Details about ADCES, its activities and publications can be found at: 2

3 ISCAL Lisbon School of Accountancy and Administration Lisbon School of Accountancy and Administration (ISCAL) of the Lisbon Polytechnic is proud of its history that can be traced back as far as the 18th century, when the Marquis of Pombal founded the Aula do Comércio (School of Commerce) in Lisbon in ISCAL is the rightful heir to the Aula do Comércio's tradition, ensuring today the accurate preparation of competent professionals, offering undergraduate and graduate degrees in Accountancy, Auditing, Financial Control and Public Administration. For further details please visit ISEG School of Economics and Management ISEG School of Economics and Management of the Technical University of Lisbon is a leading school in the field of economics and management. Their alumni occupy prominent positions in the industry and financial services and many have occupied top positions in the Government. Besides the degree programmes (bachelor, master and Ph.D) the school offers a large range of successful post-graduate programmes and inhouse executive courses. For further details please visit How to get there Lisbon Airport is 10 Km from the city centre and has connecting or direct flights to or from airports worldwide. There are frequent connecting buses to the city centre and the AEROBUS linking the Airport to downtown Lisbon and Cais do Sodré (every 20 minutes from 07:00 a.m. to 21:00 p.m.). Taxis are also available outside the arrival and departure halls. A typical taxi fare from Lisbon Airport to the Congress venue should be about EUR10. Useful information Venue Address Lisbon Congress Center, Praça das Industrias, Lisboa, Portugal Please send queries relating to paper/abstract submission to abst_eaa07@licom.pt Any questions about registration, accommodation and any other questions related to EAA 2007 should be sent to eaa2007@licom.pt Please do not contact the organising committee directly as it may not be possible to answer these messages. If you have questions that cannot be answered by the Congress secretariat, your request will be forwarded to the Congress organising committee. 3

4 Language The official language of the congress is English. Portugal - your host Country Portugal, officially the Portuguese Republic is located in the west and southwest parts of the Iberian Peninsula in South Western Europe, and is the westernmost country in continental Europe. Portugal is bordered by Spain to the north and east and by the Atlantic Ocean to the west and south. In addition, Portugal includes two archipelagos in the Atlantic, Azores and Madeira Islands. The real joy of visiting and travelling in Portugal is that it is still one of the least discovered corners of Western Europe. There are countless reasons for visiting this delicious land. The map of Portugal is pleasantly patterned with numerous small rivers, highlands, and green valleys. The north is the cradle of the nation; the noble city of Porto, one of the oldest towns in Europe, lies at the heart of the region s history and commerce. Further south is the cosmopolitan capital of Lisbon, venue for Expo 98, and surely one of the friendliest and most charming capitals of Europe. Portugal is rich in history, from Neolithic to Phoenician, Celtic, Roman and Moors. Evidence of its early beginnings can be seen in a number of regions. To visitors, Portugal offers a rich, tangible past as well as sunshine and long, clean seductive beaches. Many will bypass culture to bask by the hotel pool or on the beaches or play golf, but the Portuguese legacy extends to everyone in the daily spectacle of street and marketplace, in generous food and good wine, in the morals and the manner of the Portuguese. Portugal s appeal for the foreigner endures. Portugal in brief Area: 92,391 sq. km Population: 10,266,512 Portugal capital city: Lisbon (population 2.5 million) Portugal Official Language: Portuguese Lisbon - your host City Population 2.5 million 10km from Lisbon International Airport Direct local bus or taxi service between airport and city centre Climate and Clothing Portugal has a mild climate without extremes of temperature. Winters are never too cold and summers are always moderately hot. Lisbon climate is strongly influenced by the Gulf Stream and is one of the warmest European capitals. Spring and summer months are usually sunny. For the latest weather click on Currency and Banking The unit of currency is the Euro ( ). Some banks have automatic exchange machines. Reception in most hotels will change money and they are entitled to charge a small extra amount to cover fluctuation exchange rates. Traveller cheques and Eurocheques are accepted by all Portuguese banks and exchange bureaus. Visa, Amex, Eurocard, Diner Club and Master Card are the most useful credit cards. 4

5 Passport and Visa Information No visa requirements for EU passport holders. All non-eu citizens should contact their local embassies for specific requirements. Official Invitation An official letter designed to assist in meeting administrative requirements in some countries, will be sent to any participant upon request. However, this invitation implies no obligation, financial or otherwise, by the EAA Organising Committee. for more information. Getting Around Lisbon One of the quickest ways to travel in Lisboa is by Metro operating from 06:00 a.m. 01:00 a.m. It covers almost the whole city and next to most hotels you will find a metro station. Besides the comfort, you will be surprised when admiring true chefs d oeuvre in each station. An extensive network of 90 bus routes covers the entire city and outskirts. Inside Lisbon you may also use a traditional public transportation: the tram. There are special tourist tickets at Carris - at Lisbon Underground and information kiosks, open from 08:00 a.m. to 08:00 p.m. The taxi: Plentiful and cheap, they are painted beige. They have an illuminated taxi sign at the top. In the city they charge a standard meter fare; outside the city's limits they charge per kilometre and are entitled to charge for the return fare. In cities, luggage travelling in the boot adds a surcharge. From 10:00 p.m. to 06:00 a.m. there is a surcharge of about 20%. The usual amount to tip is 10% of the fare. Smoking Ban With effect from 29 March 2004, smoking is forbidden in enclosed places of work in Portugal. This includes office blocks, various buildings, public houses/bars, restaurants and company vehicles (cars and vans). Smoking will not be permitted indoors at the congress centre but hotel, guesthouse and B&B bedrooms are exempted. Noncompliance with this ban can lead to prosecution and a fine of EUR 3.000,00. Electricity The current is 220 volts AC, with a continental round pin plug. Emergency Phone Numbers For Police and Ambulance emergency dial 112. Time Zone GMT Opening Hours Banks: Are open from 08:30 a.m. to 03:00 p.m. Monday to Friday, closing on public holidays. Shops: From 09:00 a.m. to 01:00 p.m. and 03:00 p.m. to 07:00 p.m. (working days). On Saturdays most shops close at 01:00 p.m., even though there are some open in the afternoon. Shopping Centres: are open from 10:00 a.m. to 11:00 p.m. or midnight, every day of the week. 5

6 Registration To register for the Congress, for the social programme and for hotel reservations, please use the on-line Congress registration form on Registration is only available on-line. Registration and papers/abstracts submitted by e- mail, telephone, post or fax cannot be accepted. Delegates who have submitted papers or abstracts for consideration by the Scientific Committee will receive an link to the Congress Registration system within 48 hours of their submission. Registration Fees Early Late Onsite until 28/02/2007 after 28/02/2007 Full delegate (inclusive of EAA membership fee of EUR0, 2008) EUR 480 EUR 530 EUR 530 Accompanying person EUR 200 EUR 200 EUR 200 Please note that Portugal is a member of the European Monetary Union. Payment must be made in EURO and therefore the final amount in other currencies may vary depending on the current exchange rates. If your payment is not received by 28 February 2007, the late fee will automatically be charged. Alterations to your registration will not be accepted over the telephone. Please or fax any amendments to the Congress Secretariat (eaa2007@licom.pt) immediately. Included in the Delegate Registration Fee The registration fee for Congress participants includes lunches on Thursday and Friday, tea/coffee breaks throughout the Congress, entrance to the publishers' exhibition, Early Bird Reception, Welcome Reception and Gala Evening, handout materials and information package. The fee also includes the membership fee for the EAA for the calendar year 2008 (i.e. commencing 1 January 2008). Payment of this fee is required for attendance at the EAA 2007 Congress. Accompanying persons Accompanying persons will be most welcome at EAA Registration as an official accompanying person entitles you to attend the early Bird Reception, the Welcome Reception and the Gala Evening. The charge to cover participation in these events is EUR 200 per person. Accompanying Persons must be registered. Please note that the fee for accompanying persons does not include admission to the scientific sessions, coffees or lunches. Methods of Payment Full Payment must be made in advance via credit card. Alternatively the full amount for registration should be paid in advance to ADCES Com. Org. XXX Congresso EAA (Ref: EAA 2007) via bank transfer or bank cheque. All payments must be processed in Euros. All expenses in connection with transferring fees must be paid by the participant.

7 Bank Transfer: Should be made to the account of ADCES Com. Org. XXX Congresso EAA o Bank: BPI o Account No.: o NIB: o IBAN: PT o BIC: BBPIPTPL In order to identify your payment, kindly state your PRN (Personal Registration Number) and name of the guest in payment details. No booking can be processed or guaranteed until the payment has been processed and verified. All bank transfers must be processed 15 days prior to the event. Credit card: VISA and Master Card will be accepted. All payments must be processed in Euros. No booking can be processed or guaranteed unless the cardholder's details are made in advance. Confirmation of registration will only be made once the payment has been processed and verified. Cheque: Payable to ADCES Com. Org. XXX Congresso EAA (Ref: EAA 2007) and sent to CPL Events, Rua Carlos Anjos N.º 891 CV Amoreira Estoril, PORTUGAL. In order to identify your payment kindly enclose a copy of the booking form. Confirmation of registration will only be made once the payment has been processed and verified. All bank cheques must be received until 15 days prior to the event. Registration Cancellation Policy All cancellations must be made in writing (cancellations will be accepted by post, fax or ) to CPL Events and received by the Congress Secretariat by 17:00 local time on 28 February Delegates who do not cancel by 28 February 2007 and do not attend will be responsible for the full registration fee. In case of cancellation the registration fee will be refunded minus a handling fee of 50% for administration costs. Any cancellations after 28 February 2007 will not be refunded. The organisation reserves the right to alter the venue if necessary. If an event is cancelled the organizers will not responsible for airfare, hotel or other costs incurred by the registrants. Speakers and programme agenda are subject to change. All refunds will be processed after the Congress ends. Transfer of registration fee to another delegate is accepted. A small additional charge may be levied depending on the proximity to the Congress starting. All cancellations must mention your PRN "Personal Registration Number"

8 Confirmation Confirmation of registration will be sent upon receipt of payment. On site registration It is possible to register during the congress without using the on-line registration system. If you choose this on-site registration option, please anticipate a minor delay at the registration desk, since your payment will have to be processed and your entry tickets printed while you wait. Final Registration Participants must register at the registration desk in the Lisbon Congress Centre upon arrival at the Congress. It will speed up registration if you bring your Confirmation Letter with you. Right of organisers to alter arrangements The organisers reserve the right to alter any of the arrangements for this Congress; including cancellation of the event should unforeseen circumstances require such action. The organisers accept no responsibility for resulting costs and inconvenience to delegates who are advised to have their own travel insurance in place.

9 Accommodation A number of rooms have been reserved for EAA Congress delegates in hotels close to the venue, in the city centre. We must stress that as we are NOT A TRAVEL AGENCY all our hotel selections are based on objective analysis of the properties and on a quality-cost basis. All the hotels chosen are of a very high standard at excellent discounted rates. All hotels are located within the city centre. The vast majority of hotels chosen are new and have state-of-the-art facilities. These range from five star luxurious hotels to more functional three star properties. A summary table is provided below to assist you in your selection. Detailed descriptions for each hotel can be found below. While we have indicated the distance from each hotel to the Congress venue and we have provided approximate travel times by different modes of transport, actual distances and travel times can vary depending on route and mode of travel taken! Prices are in Euro ( ) and include VAT and breakfast (except where otherwise specified). All rooms have private bath or shower. To ensure that you get your preferred accommodation from this list, we advise you to book your room(s) as soon as possible. Should you have any doubts please contact the congress secretariat eaa2007@licom.pt. Tivoli Lisboa Hotel * * * * * Located in the main avenue of the city centre, the very heart of Lisbon, we proudly present the Tivoli Lisboa, the ultimate five-star hotel in Lisbon, offering excellent facilities and exceptional service. The Tivoli Lisboa is a hallmark amongst Portuguese hotels - a must for every discerning visitor. Its prime location on Liberty Avenue means that everything is about two minutes walk, whether restaurants, theatres or the main shopping down town areas. This very special hotel combines the traditional art of Portuguese hospitality with facilities and services that meet the demands of modern-day travellers and businesspeople. Highly recommended. Real Palácio Hotel * * * * * Open in May 2003, the Real Palácio is an upmarket five-star hotel with 147 rooms and suites. A very welcoming, beautiful hotel it is ideally located for the Lisbon experience as it is located in the heart of Lisbon and two minutes walk from the main central avenue of the city. Besides one restaurant and one bar, the hotel features a modern health club with a Jacuzzi, sauna and gymnasium. Tivoli Jardim Hotel * * * * Opened in 1968, the charming 119-room Tivoli Jardim hotel enjoys a privileged location, practically on Lisbon's Av. da Liberdade and next to the larger Tivoli Lisboa. Whilst offering a personal touch and service, it maintains the high standards of hospitality to be expected of Tivoli Hotels and also shares some of the larger hotel's magnificent facilities, such as the "Club Tivoli". All these facilities explain its popularity and why it is so sought after by businessmen and individual travellers the world over. Highly Recommended

10 Tivoli Tejo Hotel * * * * The Tivoli Tejo hotel offers guests state-of-the-art services and facilities both for leisure and business purposes. The Tivoli Tejo hotel, overlooking the River Tagus, is located in the Parque das Nações, former Expo 98 site, and now one of Lisbon's major new residential and business neighbourhoods. The Parque das Nações already houses the new Lisbon International Exhibition Centre, the Pavilhão Atlântico (mulitpurpose events arena) and the impressive Vasco da Gama shopping centre. The hotel is 5 minutes from Lisbon airport and is literally a two minute walk from the magnificent Estação do Oriente, where trains, the subway, buses and taxis converge in a full public transport interface. The new area of Lisbon and its most popular in area. Highly recommended. SANA Metropolitan Hotel * * * * The SANA Metropolitan Hotel offers what it takes to make you enjoy the city, and only 10 minutes away from the airport. The Hotel offers 306 rooms and 9 Suites all equipped with modern facilities. Warm friendly and walking distance to the city centre. The Astrolábio Restaurant is ready to surprise you with a delightful cuisine, while 80 guests can enjoy the refined ambiance of the Wall Street Bar. Private Parking is available. SANA Malhoa Hotel * * * * The SANA Malhoa Hotel is your starting point to explore the favourite shopping area Portuguese. The airport is within a 15 minute drive. The hotel offers 181 rooms and 4 suites fully equipped with state of the art facilities. The Restaurant features superb buffet lunch and dinner à la carte. Live piano music can be enjoyed in the evening. Fitness centre with Sauna, Jacuzzi and Solarium. Private Parking available. SANA Lisboa Hotel * * * * The SANA Lisboa Hotel is nestled in the heart of the city within walking distance to the main shopping district and the Old Quarters of Lisbon Baixa. The airport is within a 10 minute drive. The hotel offers 281 rooms and 6 suites, some with a spectacular view of Park Eduardo VII, Lisbon s central park, and others the view of the Castle St. Jorge, fully equipped with state of the art facilities. Wireless Internet available in public areas. Bar with live piano music in the evening, the Restaurant Contemporâneo awaits you with a wide selection for buffet lunch, and for dinner discover the distinctive Portuguese Cusine. Fitness centre with sauna, Jacuzzi, Solarium complements the facilities to make your stay a comfortable one. Private parking available. Real Parque Hotel * * * * Located close to Marquês de Pombal and Saldanha, the Hotel Real Parque is conveniently situated in the very heart of Lisbon, just a few minutes from downtown and 10 minutes from the airport. Besides 153 rooms (6 suites)sound-proofed, the hotel offers a daily American-style buffet breakfast, 24-hour room service. Guests dining at the highquality Cozinha do Real restaurant, can sample the very best in Portuguese cuisine, followed by a relaxing drink in the Bar do Real. A variety of delicious pastries can also be savoured in the hotel s coffee shop. 10

11 Lisbon Marriot Hotel * * * * The Lisbon Marriott Hotel is conveniently located only 10 minutes away from both the airport, congress centre and the city centre, with easy access to all main roads (Estoril, Cascais, Sintra). All rooms are beautifully decorated and fully equipped with all the needs of the most demanding traveller. The hotel`s facilities include a lobby bar, gym, outdoor swimming pool, Mediterranean-style restaurant and bar "CITRUS" with pleasant views overlooking the garden. This hotel is five star service at four star prices. Mercure Lisboa Hotel * * * * Located 1km from the city centre, near the Aqueduto das Águas Livres and the Shopping area, the Mercure Lisboa offers 104 rooms, 8 meeting rooms, bar, restaurant and paid parking. Very accessible to public transport. Quiet and accommodating with welcoming staff. Jerónimos 8 Hotel * * * * Located in Belém, the most romantic and noble historical area of Lisbon and just a few minutes from the Lisbon Congress centre, the Jerónimos 8 is a link connecting past and future. To its side the prominent and emblematic symbol of the city, the Jerónimos Monastery and the Cultural Centre of Belém. On the horizon, breath-taking views of the Tagus River, the Discoveries Monastery and the Belém Tower that majestically marked Portuguese and World History. The combination of these historical landmarks contrasts well with the modernism of a hotel designed thinking of comfort at all times. Each one of its 65 rooms and suites provides a constant challenge of the senses with its colours, innovative lines and elegant design. Highly recommended. Vila Galé Opera Hotel * * * * Located beside the river and close to the Lisbon Congress Centre, the recently-opened Vila Galé Ópera is a modern four-star hotel with 259 comfortably-furnished rooms, The hotel features a wide range of on-site facilities including a restaurant, bar, indoor parking and a health club with indoor swimming pool, gymnasium, Turkish bath and Jacuzzi. Five meeting rooms are also available for all types of corporate event. This is the nearest hotel to the Congress Centre. WARNING: As the train passes overhead this is a VERY NOISY HOTEL. SANA Rex Hotel * * * The SANA Rex Hotel is located in the city centre, with a spectacular view of the Park Eduardo VII. Within walking distance to the Calouste Gulbenkian Museum and to the main business and shopping areas. A 15 minute drive to the airport. Friendly and welcoming hotel. 11

12 Sana Reno Hotel * * * The Sana Reno Hotel was reopened in May 1998, completely rebuilt is very close to the most important business and shopping areas in the city. The Hotel also provides Laundry and Dry Cleaning service, Rent-a-Car, Money Exchange and City Tours. Swimming Pool, Jacuzzi and Sauna are available for the guests. Free private parking available. Sana Executive Hotel * * * The Sana Executive Hotel is very close to the most important business and shopping areas. The Hotel offers 72 rooms with an art nouveau decoration, equipped with Air Conditioning, Cable TV, Radio, direct dial Telephone, Mini bar, Private Safe, private Bathroom and with Hairdryer. Free Private parking is available. Best Western Premier Hotel Eduardo VII * * * Excellent for both business and leisure and just a few steps from Marquês de Pombal Square, the Eduardo VII is a very comfortable and centrally-located hotel. The hotel`s award-winning Varanda Restaurant is a must among Lisbon`s rich gastronomic offerings. A business centre, valet service and private garage parking are also available. A beautiful building within the heart of the city and just three minutes from the downtown shopping area. Novotel Lisboa Hotel * * * 3 km from the city centre and close to the Zoo and the famous `Gulbenkian Foundation. Private garage, terrace, air-conditioning, `Côté Jardim` restaurant, `Le Lautrec bar, meeting and banquet rooms up to 300 persons, outdoor swimming pool for adults and children, souvenirs shop and hairdresser. 12

13 Hotel Star Rating Distance to Conference Venue Walking (Minutes) Bus (Minutes) Taxi (Minutes) SINGLE ( ) DOUBLE ( ) Rate Includes TIVOLI LISBOA 5 8 km B&B REAL PALÁCIO 5 10 km B&B TIVOLI JARDIM 4 8 km B&B TIVOLI TEJO 4 10 km B&B SANA METROPOLITAN 4 8 km B&B SANA MALHOA 4 8 km B&B SANA LISBOA 4 8 km B&B REAL PARQUE 4 10 km B&B LISBON MARRIOTT 4 8 km B&B MERCURE LISBOA 4 8 km B&B JERÓNIMOS km B&B VILA GALÉ ÓPERA m B&B SANA REX 3 8 km B&B SANA RENO 3 8 km B&B SANA EXECUTIVE 3 6 km B&B EDUARDO VII 3 10 km B&B NOVOTEL LISBOA 3 4 km B&B 13

14 2nd Call for Papers CALL TO SUBMIT Submissions are invited, of full papers or abstracts of papers, on all aspects of accounting and auditing for presentation at the Congress. The deadline for submission of full papers, or abstracts, is 23 October Full papers, or abstracts, should only be submitted electronically through the on-line submission system, on the website All submissions to be considered for the Congress must include, at a minimum, an abstract in the prescribed format. The online submission system gives details about the required format. It also accommodates attachment of full papers. Papers on all aspects of accounting are welcome to be submitted for consideration. There will be two types of contributed papers: substantially completed research papers submitted for presentation at parallel session (30 minute presentation and questions) and less well developed papers submitted for presentation at research fora (15 minute presentation and questions). The research fora papers are likely to be at an earlier stage of development than papers presented at parallel sessions. You are required to indicate on submission whether you would only be willing to present your paper in a (i) parallel session, (ii) research forum, or (iii) in either a parallel session or a research forum. The selection of papers will be made on the basis of either abstracts or full papers submitted. Priority in the selection process will be given to complete papers submitted. The review process is double blind with two reviewers for each submission. Information about tentative acceptance of submissions will be provided by on 22 January Authors will be notified in the same if the accepted paper will be presented in a parallel session or in a research forum. Final acceptance of a submission is also conditional on: Submission of the full paper by 28 February Receipt of full payment of the congress fee by 28 February On submission, you will be asked to categorise your paper within one of the following TOPIC categories: FIN Financial Accounting (capital EAA Analytical Research in Accounting markets) and Auditing FRG Financial Reporting (accounting ATH Accounting Theory (normative) method choice) AED Accounting Education FAN Financial Statement Analysis AHI Accounting History INA International Financial Accounting CPP Critical Perspectives on Accounting MAN Management Accounting PSA Public Sector and Not-for-profit OBA Organisational and Behavioural Accounting Aspects of Accounting TAX Taxation and Accounting AIS Accounting and Information Systems SEA Social and Environmental AUD Auditing Accounting GOV Corporate Governance (and OTHER accounting) You will also be asked to categorise the research method adopted in your paper, using the following categories: Empirical Archival (database or archive) Empirical Survey Empirical Field (case) Study Empirical Experiment Non-Empirical: Analytical Non-Empirical: Theory OTHER 14

15 SUBMISSION INSTRUCTIONS Please read the following instructions for submitting a paper for consideration by the EAA 2007 Scientific Committee: Full papers or abstracts must be submitted through the online submission system only, on Full papers, or abstracts, cannot be submitted by fax, hard copy or . Where a full paper is submitted, an abstract in the prescribed format must also be submitted. Abstracts must be submitted using the template provided. Please ensure that neither the author name(s) or affiliation(s) appears on the abstract template. Please also ensure that the name(s) and/or affiliation(s) do not appear on the full paper submitted. The abstract template must be completed by following the instructions specified within the template. For each abstract, the maximum number of characters, including spaces, but excluding the title, is 1,500. The corresponding author will receive all correspondence concerning the full paper and/or abstract submitted and is responsible for informing any co-author of the status of the paper or abstract. Full papers, and/or abstracts, must be written in English. The final abstract should be as informative as possible. It is the author's responsibility to submit a correct abstract. Where the submission is accepted, any errors in spelling, grammar, or scientific fact will be reproduced, as typed by the author, in the Book of Abstracts. Each submitter is required to specify (from a specific range of possibilities) the research method adopted. Changes to full papers, and/or abstracts for consideration by the Scientific Committee, can only be accepted up to the deadline for submission (23 October 2006). Further changes are also possible to Abstracts for inclusion in the Book of Abstracts (between 22 January 2006 and 28 February 2007) and to full papers to be available through the congress website at a later date (up to 7 April 2007). See below how you can amend a submission. Acceptances on foot of Abstract-only submissions are conditional on the full paper being submitted by the early congress registration deadline of 28 February At least one presenter of each paper must pay the registration fee for full participation as a congress delegate until 28 February Please note that only the corresponding author will be contacted concerning the status of the full paper and/or abstract submitted. If you have any queries regarding abstracts or full paper submission, or regarding submissions already made, please contact abst_eaa07@licom.pt SUBMITTING A PAPER OR ABSTRACT To submit a paper, or abstract, you must follow the guidelines for abstract registration, abstract preparation, and submission provided below: 15

16 Registration on the submission system Before you submit your first full paper or abstract, you must register your contact details on the online system. Following registration with the submission system, an will be sent to you confirming your login address and password. If you are submitting more than one paper or abstract, you should use the same login address and password for subsequent submissions. Preparation of your abstract for submission Before you submit your paper or your abstract, you must insert the abstract, in the prescribed format, into the template provided. To download the template go to This is a Microsoft Word file which is designed to ensure that your abstract is prepared in the correct way for publication. Abstracts must be submitted using this template. Open the template file and insert your abstract following these instructions. Abstract Title Style: The title style must be -Normal Text, Bold, Times New Roman, Font Size 10, no capitals other than first letter of the first word and other obvious capitals (e.g., UK, US, GAAP). Abstract Body Style: The body style must be - Normal Text, Times New Roman, Font Size 10 and single-spaced. Please note the maximum number of characters, including spaces, but excluding the title, for each abstract is 1,500. Save your abstract template and make a note of its saved location and filename. Only one abstract is to be submitted per template. Important Note: The template is only relevant for abstracts; format is NOT prescribed for the body of the full paper. The Submission Process 1. Log in to the submission system when your abstract is completed and ready to send. To log in, enter your address and the password you chose when you registered with the system and which was confirmed in the submission-registration When you click the "log in" button you will be taken to a screen from which the submission process starts. Please read the instructions on this screen carefully. If you have not yet submitted an abstract to the system, or if you wish to submit an additional abstract, you should click the link that says "Click here to make a new submission". 3. Submitting an abstract is a seven-step process. Each step asks several questions. In order to attach the abstract file (and where relevant, the full paper file) to your submission, you should note the following: During the submission process you will be asked to click the "Browse" button and locate your full paper file and/or abstract file on your PC's hard disk. Following the file being identified, you should fill in answers to any other questions on this screen and then click the "Next" button. Your full paper file and/or abstract file will be sent to our system - this can take a few seconds if you have a fast internet connection, but may take longer if your connection is slow or you have included many of graphs or pictures in your paper. Please be patient! 16

17 Other useful tips for completing your submission include: - You can copy the abstract title from your Word document and paste it into the Title field in Step 1of the submission form. Please note that because of web browser limitations some scientific symbols may not paste correctly into the form - You may have to correct this by writing the name of the symbol in full, for example "beta" instead of ß. Your Word document will not be affected. - If you do not know the answer to a question - for example you may not be sure in which category your abstract should be included - you can skip the question and return at a later occasion to complete it. - Once you have completed step 7, click the "Finish" button. If you have answered all the required questions then your abstract will be assigned a reference number and you will receive an confirmation. If you have not answered all the mandatory questions your abstract will NOT be accepted (although the incomplete information will be stored on the system to await completion). AMENDING A SUBMISSION Before the submission deadline of 23 October 2006, you may wish to change your answers to some of the questions on the submission form, or even to change the full paper file and/or abstract file itself. You can amend a previously entered submission as follows: Log in to the submission system. You will see a list of the abstracts that you have submitted. Click on the abstract that you wish to change. The process of amending an abstract is the same as the original submission process, except that the submission form will be automatically filled in with the answers that you gave previously - you don't have to change an answer if you don't want to. If you don't want to change the answer on any screen, just press "Next" to bypass the step. The files originally attached as Abstract and full paper will remain attached to your submission unless you attach a new file. By attaching a new file, the original file is automatically deleted. If you want to change your abstract file you can click the "Browse" button to locate the revised file on your PC's hard disk. Once the required file is located, click "Next" to send it to the abstract system (this automatically uploads the revised file and replaces the original file). If you don't want to change the file, just press "Next" to bypass this step. When you reach the final step and press "Finish" you will be sent an confirming that your abstract has been amended - provided you have answered all the required questions. WITHDRAWING A PAPER OR ABSTRACT Notification of withdrawal of papers must be made in writing and sent to the Congress Secretariat (abst_eaa07@licom.pt) Withdrawal of papers will be accepted until 20 January 2007, up to which point the conference programme and collection of abstracts can be altered. For withdrawal of papers received after 20 January 2007, there will be no alteration of the conference programme and collection of abstracts. 17

18 KEY DATES Deadline for submission of full papers or abstracts: 23 October 2006 Authors will be notified of tentative acceptance based on submission of full paper, or abstract: 22 January 2007 Deadline for submission of full paper and payment of congress registration fee for accepted authors: 28 February

19 Doctoral Colloquium The EAA Doctoral Colloquium will be held between 21 and 24 April 2007 at the Tivoli Sintra Hotel. For additional information please contact: EAA c/o EIASM Place de Brouckère Plein 31 B Brussels Tel: Fax: eaa@eiasm.be Programme Outline Tuesday, 24 April Registration Early Bird Reception Wednesday, 25 April Registration Opening Plenary Session Parallel Sessions, Symposia and Research Fora Welcome Reception Thursday, 26 April Registration Parallel Sessions, Symposia and Research Fora Friday 27 April Registration Parallel Sessions, Symposia and Research Fora EAA General Assembly Gala Dinner Note: The organising committee reserves the right to make changes to the programme as necessary. 19

20 Organising Committee Chair: Carlos Baptista da Costa Secretary-General: Hélder Fanha Martins Treasurer: João Carvalho das Neves Publishers Contact: Manuel da Silva Ribeiro Maria João Cotter Members: Aldónio Ferreira Jaime Matos Leonor Ferreira PCO: Linda Pereira Scientific Committee Thomas Ahrens Willem Buijink, Chair (SSC) Mara Cameran Colin Clubb Angelo Ditillo Manuela Duarte Aasmund Eilifsen (SSC) Lisa Evans Ralf Ewert Leonor Ferreira Aldonio Ferreira Joachim Gassen Miles Gietzman Froystein Gjesdal Robert Göx (SSC) Helena Isidro Peter Joos Irene Karamanou Lúcia Lima Rodrigues Maria Major Petter Miller Teemu Malmi Sven Modell Christopher Napier João Neves Brendan O'Dwyer Paolo Quattrone (SSC) Bill Rees (SSC) Jeroen Suijs Aljosa Valentincic Ann Vanstraelen Rui Vieira Luca Zan 20

21 Meeting support Groups that plan to hold a meeting during the Congress should contact Idalia Freitas to get support for room and restaurant reservations. EAA 2007 Meeting Support Contact: Idalia Freitas Exhibition and Sponsorship Manager CPL Events Rua Carlos Anjos, 891 Cave Amoreira Estoril Portugal Phone: /8 Fax: eaa2007@licom.pt Publishers exhibition Throughout the Congress, a Publishers' Exhibition will be held at the Congress venue. The exhibition will be located in Pavilion 2 - priority on stand location will be given to publishers who book their space early. To download a copy of the Exhibition Booking Form in PDF format, go to Advertising space in the Abstract Book of the Congress can also be reserved using this booking form. If you want to be part of the exhibition, please contact: Idalia Freitas Exhibition and Sponsorship Manager CPL Events Rua Carlos Anjos, 891 Cave Amoreira Estoril Portugal Phone: /8 Fax: eaa2007@licom.pt 21