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)
- Development of internal audit in Poland: effectiveness and value for organizations, Anna Bartoszewicz and Elżbieta Izabela Szczepankiewicz
- Development of internal audit systems in polish university hospitals, Elżbieta Izabela Szczepankiewicz and Beata Zaleska
- Roles and responsibilities of audit committees in public-interest entities and public finance sector in Poland, Elżbieta Izabela Szczepankiewicz
- 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