The goal of the coference is to bring together international scholars working on current issues in taxation. Relevant topics include, but are not limited to, the following: - Determinants, measures and consequences of tax avoidance. - Accounting for income taxes. - Tax uncertainty, tax...

For the 35th consecutive year, a Colloquium for Doctoral Students in Accounting will be organised in conjunction with the Annual Congress of the European Accounting Association. The 2019 Colloquium will take place on 25-28 May immediately before the EAA Annual Congress.

Papers on the following issues are welcomed: - Governance and business controls in SMEs, - Management accounting and management control systems in SMEs, - Mechanisms to overcome the weakness of SMES.

Accounting standards (IFRS/US GAAP/Local GAAP) are complex and complete rules that address how economic transactions should be reported on companies’ annual reports. A series of actors (external and internal auditors, market regulators, audit committees) are also in charge to monitor the...