16th European Academic Conference on Internal Audit and Corporate Governance

SIDREA International Workshop (SIW)


Parthenope University of Naples

Villa Doria D’Angri, Naples, Italy

18-20 April 2018, Naples (Italy)





18th April 2018- Ph.D. session

Chair: Prof. Gerrit Sarens- Louvain School of Management

(Sala Mergellina- minus second floor)


8:30- 9:00 Conference Registration

9:00- 9:30 Welcome by Gerrit Sarens

9:30 - 10:00 Does Internal Audit Function improve the Risk Management System maturity? Romina Rakipi- Pisa University

Discussant Gerrit Sarens,Louvain School of Management

10:00 - 10:30 Bystander Effect in corporate governance of financial institutions, Jean-Pierre Thöni- Interne Revision NIBC Bank Deutschland AG

Discussant Rob Melville, Cass Business School

ü  10:30- 11:00 Coffee break (Sala Azzurra- ground floor)

11:00- 11:30 The relationship between internal auditors and auditees in Belgian federal public administration, Florence Marescaux- LouRIM - Université Catholique de Louvain, Belgium

Discussant Giuseppe D’Onza, University of Pisa

11:30- 12:30 Keep your friends close and your enemies closer, Virginie de Rooij- Senior auditor at de Volksbank Erasmus School of Accounting & Assurance (ESAA)- Erasmus Universiteit Rotterdam

Discussant Daniela Mancini, Parthenope University of Naples


ü  12:30- 13:30 Lunch (Sala Azzurra- ground floor)

13:30- 14:00 The Use of Harmony in Audit Reports, Yap Interim- Operational Auditor, Riskmanager. Erasmus School of Accounting & Assurance (ESAA), Rotterdam School of Management

Discussant Philna Coetzee, University of South Africa


14:00- 15:00 Telling your stories as Ph.D. students

 16:00- 19:00 Piazza del Gesù- Naples tour with a friendly and knowledgeable guide

 20:00- Informal Dinner, Pizzeria Le Sorelle Bandiera, Vico Cinquesanti 33


19th April 2018- Main Conference

ü  8:15- Shuttle bus from Teatro San Carlo to Villa Doria D’Angri

08:30- 09:00 Conference Registration

09:00- 9:30 Conference opening and Welcome Addresses (Sala Convegni- ground floor)

Prof. Luigi Romano (Vice Rector Delegate- International Development)

Prof. Riccardo Marselli (Dean of the Department in Business Administration and Economics Studies)

Prof. Luciano Marchi (Head of the Italian Association of Professors in Accounting and “Economia Aziendale”)

Prof. Daniela Mancini (Vice Rector Delegate- Study Rights and Teaching Quality)


First session

Chair Janicke L. Rasmussen- Norwegian Business School

(Sala Convegni- ground floor)


9:30- 10:00 Are Corporate Codes of Ethics and Risk Assessment by Internal Auditors Associated with Sustainability Audits by Internal Auditors?, Steven DeSimone and Mohammad Abdolmohammad

10:00- 10:30 The relationship between the organizational strategy and the internal audit scope and role: an interpretive approach, Nathanaël Betti and Gerrit Sarens

ü  10:30- 11:00 Coffee break (Sala Azzurra- ground floor)

11:00- 11:30 Driving audit committee disclosure – legislation versus best practice, Lourens Erasmus and Philna Coetzee

11:30- 12:00Functional differentiation of internal audit: A Qualitative Comparative Analysis (QCA) of the distance between « universe of risks » and « universe of audit », Coskun Cakar

ü  12:00- 13:30 Lunch break and interactive poster session

(Sala Azzurra/Sala Colonne- ground floor)

  1. Development of internal audit in Poland: effectiveness and value for organizations, Anna Bartoszewicz and Elżbieta Izabela Szczepankiewicz
  2. Development of internal audit systems in polish university hospitals, Elżbieta Izabela Szczepankiewicz and Beata Zaleska
  3. Roles and responsibilities of audit committees in public-interest entities and public finance sector in Poland, Elżbieta Izabela Szczepankiewicz
  4. Network governance construction in a cross-cultural setting: the role of the contract as a way of thinking, Daniela Ruggeri, Antonio Leotta and Carmela Rizza

13:30- 14:00 Journal of Management and Governance, opportunities for publication

Prof. Lino Cinquini, Editor in Chief (Sala Convegni- ground floor)

Second session

Chair Rita Lamboglia, Parthenope University of Naples

(Sala Convegni- ground floor)

14:00- 14:30 The influence of ‘Timing’ on the effectiveness of the Internal Audit function, Violeta Verbraak

14:30- 15:00 The Impact of using Internal Audit as Management Training Ground on Audit Quality, Tatiana Mazza Grace and N. Mubako

ü  15:00- 15:30 Coffee break (Sala Azzurra- ground floor)

15:30- 16:00 Favourable or vulnerable: a review of the risks and opportunities of citizen audits in the Dutch context, Jorgen Schram, Mark van Twist and Martijn van der Steen

16:00- 16:30 Implementing the Balanced Scorecard to Internal Audit Function, Koutoupis G. Andreas, Filos John, Pappa Evangelia, Papanastasiou Pantelis and Vousinas Georgios

ü  17:00- 18:00 Concert in Villa Doria

Associazione L’Architasto- La ‘ntrecciata Mosicale: “Saccio ‘na cosa”,

(Sala Wagner- ground floor)


ü  18:00- Shuttle bus from Villa Doria D’angri to Teatro San Carlo

ü  20:30: Social dinner- Transatlantico Restaurant- Via Luculliana, 15

20th April 2018- Main Conference

8:30- Shuttle bus from Teatro San Carlo to Villa Doria D’Angri

First session

Chair Arno Nuijten, Erasmus University Rotterdam

(Sala Convegni- ground floor)

9:00- 9:30 The Roles of Internal Audit in Enterprise-wide Risk Management, Dominic Soh and Nonna Martinov-Bennie

9:30- 10:00 The role of Board of Directors in Preventing Corporate Corruption: Exploratory Evidence from Italian Companies, Raffaele Trequattrini, Rosa Lombardi, Benedetta Cuozzo, Myriam Cano-Rubio

10:00- 10:30 Factors associated with the Internal auditing function’s use of data analytics, Federica De Santis, Romina Rakipi and Giuseppe D’Onza

ü  10:30- 11:00 Coffee break (Sala Azzurra- ground floor)

11:00- 11:30Form or substance: the Corporate Governance Code and the determinants of disclosure in Italian listed companies, Federico Alvino, Assunta Di Vaio, Loris Landriani, Luigi Lepore, Sabrina Pisano

11:30- 12:00 Internal Auditor Characteristics and Audit Fees, Audit Hours, and Unit Audit Price , Audit Hours, and Unit Audit Price, Moon-Kyung Cho

12:00- 12:30 Quality Assurance of Internal audit function: a multiple case study on Italian listed companies, Martino Davide, Gerrit Sarens and Carlo Regogliosi

ü  12: 30- 13:30 Lunch


Second session

Marco Allegrini, University of Pisa

(Sala Convegni- ground floor)

13:30- 14:00: Practical aspects on auditing corporate governance statements: The case of Greek Publicly listed enterprises, Andreas G. Koutoupis, Evangelia Pappa and Michail Bekiaris

14:00- 14:30: CEO characteristics and bankruptcy likelihood, Velia Cenciarelli, Giulio Greco and Alessandra Rigolini

14:30- 15:00: Auditors’ consideration of control environment. Empirical evidence from Italy, Rita Lamboglia and Daniela Mancini

15:00- 15:30: Hybrid Professions: The Case of Internal Auditors, Joy Gray, Scott Boss and Gerrit Sarens

15:30-16:00: Can Corporate Governance and Integrated Reporting improve Environmental Disclosure? Evidence from South African context, Federica Doni, Silvio Bianchi Martini and Antonello Corvino                                


16:00- Shuttle bus from Villa Doria D’angri to Teatro San Carlo

Conference Web-site: www.iacg2018.uniparthenope.it

Main Conference Chairs

Prof. Daniela Mancini

Department of Business Administration and Economic Studies, Parthenope University

Naples, Italy

Phone: +39 081-5474121

E-mail: daniela.mancini@uniparthenope.it    

Prof. Giuseppe D’Onza

Department of Department Economics and Management, University of Pisa

Pisa, Italy

Phone: +39 050-2216346

E-mail: giuseppe.donza@unipi.it

Dr. Rita Lamboglia

Department of Business Administration and Economic Studies, Parthenope University

Naples, Italy

Phone: +39 081-5474121

E-mail: rita.lamboglia@uniparthenope.it

PhD Programme Chair

Prof. Gerrit Sarens

Université Catholique de Louvain,

Louvain-la-Neuve, Belgium

Phone: +32 10 47 84 41

E-mail: gerrit.sarens@uclouvain.be

The conference Board

Prof. Georges M. Selim, Cass Business School, UK (Honorary President)

Prof. Rob Melville, Cass Business School, UK

Prof. Marco Allegrini, University of Pisa, Italy

Prof. Gerrit Sarens, Université Catholique de Louvain, Belgium

Dr. Andreas Koutoupis, The University of the Aegean, Greece

Dr. Janicke L Rasmussen, BI Norwegian Business School, Oslo, Norway

Dr. Arno Nuijten, Erasmus School of Economics, Rotterdam, The Netherlands

Prof. Marika Arena, Politecnico di Milano, Milano, Italy