(Note 1: the program is organized along time slots and not according to common theme)
(Note 2: at the end of each session questions and discussions will follow)
(Note 3: Please note that many attendees including those who present a paper may choose the online option. However, ATINER will provide full-fledged services (lunches, dinners, excursions, etc.) for all those who present onsite.)
Monday 3 July 2023
Opening and Welcoming Remarks:
- Gregory T. Papanikos, President, ATINER.
|10:00-11:30 Session 1
Moderator: Peter Koveos, Head, Finance Unit, ATINER & Professor of Finance, Syracuse University, USA.
- Nicholas Marudas, Associate Professor, Mercer University, USA.
Julie Petherbridge, Associate Professor & Dean of School of Business, Mercer University, USA.
Title: Do U.S. Nonprofit Organizations that Hire a CPA Firm to Prepare their Informational Tax Return Report More Reliable Financial Information on the Return?
- Douglas Barney, Professor, Indiana University Southeast, USA.
Steve Wells, Professor, Western Kentucky University, USA.
Title: Fraud on the High Seas Overseas Shipholding Group, Inc.: A Case Study.
- Pradyot Sen, Professor, University of Washington Bothell, USA.
Title: On The Use of Financial Ratios for Valuation and Other Managerial Decisions.
|11:30-13:00 Session 2
Moderator: Nicholas Marudas, Head, Accounting Unit, ATINER & Associate Professor, Mercer University, USA.
- Peter Koveos, Professor, Syracuse University, USA.
Title: Chinese Investment and Human Development in Africa.
- Olivier Greusard, Professor, University of Quebec in Montreal, Canada.
Patrick Coulombe, Researcher, University of Quebec in Montreal, Canada.
Title: The Peer Effect of the Resolution Mode of Anti-Bribery Laws.
- Alessio Bongiovanni, Assistant Professor, University of Turin, Italy.
Title: Quantitative Easing and Bank CDS Spreads: Evidence from the COVID-19 Pandemic.
|13:00-14:30 Session 3
Moderator: Alessio Bongiovanni, Assistant Professor, University of Turin, Italy.
- Ling Chu, Professor, Wilfrid Laurier University, Canada.
Ping Zhang, Professor, University of Toronto, Canada.
Jie Dai, Professor, Saint Mary’s University, Canada.
Title: Disentangling the Implications of Expanded Audit Report for Equity Valuation: A Theoretical Analysis.
- Xavier Bredart, Associate Professor, University of Mons, Belgium.
Jonathan Bauweraerts, Associate Professor, University of Mons, Belgium.
Title: The Role of the Legal System in the Relationship between Board Gender Diversity and Firm Performance.
- Muhammad Rafique, Assistant Professor, University of Nottingham, UK.
Title: Performance vs Ethics? Examining AI Technology Adoption by Auditors in the Kingdom of Saudi Arabia.
14:30-16:00 Discussion + Lunch
|16:00-17:30 Session 4
Moderator: Mr. Kostas Spyropoulos (ATINER Administration)
- Piet Sercu, Professor, KU Leuven, Belgium.
Prabesh Luitel , ssistant Professor, IESEG School of Management, France.
Tom Vinaimont, Assistant Professor, Nazarbayev University Kazakhstan, Kazakhstan.
Title: Opportunity Cost of Capital for Venture Capital Investors and Entrepreneurs: a Reappraisal.
- Doron Narotzki, Associate Professor, The University of Akron, USA.
Tamir Shanan, Lecturer, The College of Management Academic Studies, Israel.
Title: Taxation of Cross Border Migrations – Reevaluating the Allocation of Tax Collection of Immigrants between Home Country and Host Country.
- Tracey Niemotko, Associate Professor, Marist College, USA.
Title: The Challenge for American Businesses to Remain Competitive: A Consideration of Payroll Taxes and Fringe Benefits in the United States.
- Katsiaryna Bardos, Chair, Finance Department, Fairfield University, USA.
Nazli Sila Alan, Associate Professor, Fairfield University, USA.
Nomalia Manna, Assistant Professor, Fairfield University USA.
Natalya Shelkova, Associate Professor, Guilford College, USA.
Title: Both Sides of the CEO-to-Employee Pay Ratio: Evidence from COVID19 Pandemic.
Athenian Early Evening Symposium (includes in order of appearance: continuous academic discussions, dinner, wine/water, music and dance)
Tuesday 4 July 2023
|07:30-10:30 Session 5
Old and New-An Educational Urban Walk
|The urban walk ticket is not included as part of your registration fee. It includes transportation costs and the cost to enter the Parthenon and the other monuments on the Acropolis Hill. The urban walk tour includes the broader area of Athens. Among other sites, it includes: Zappion, Syntagma Square, Temple of Olympian Zeus, Ancient Roman Agora and on Acropolis Hill: the Propylaea, the Temple of Athena Nike, the Erechtheion, and the Parthenon. The program of the tour may be adjusted, if there is a need beyond our control. This is a private event organized by ATINER exclusively for the conference participants.
|11:30-13:00 Session 6
Moderator: Muhammad Rafique, Assistant Professor, University of Nottingham, UK.
- Lord Mensah, Associate Professor, University of Ghana, Ghana.
Title: Long-Term Interest Rate Cross-Border Spillovers: From Some Selected Developed Countries to African Economies.
- Anthony Aboagye, Professor, University of Ghana, Ghana.
Title: Ghana on Her Way to the IMF for the 17th Time in 66 Years: Unsustainable Public Debt to Blame.
- Sanjay Sehgal, Senior Professor, University of Delhi, India.
Sarika Rakhyani, PhD Student, University of Delhi, India.
Title: The Performance of Beta, and Other Risk-Based Trading Strategies in Major Asian Markets.
|13:00-14:30 Session 7
Moderator: Anthony Aboagye, Professor, University of Ghana, Ghana.
- Shutosh Deshmukh, Distinguished Professor, Pennsylvania State University, USA.
Title: Professional Skepticism: Literature Survey and Research Directions
- Osman Ulas Aktas, Assistant Professor, Brock University, Canada.
Title: Macrocoeconomic News, The Bist 100 Index, and the Volatility of the Turkish Lira.
14:30-15:30 Discussion + Lunch
|15:30-17:00 Session 8 – An Invited Special Session
Moderator: Mr Konstantinos Manolidis (ATINER Administration).
- Hsiao-ping Chen, Associate Professor, Grand Valley State University, USA.
Title: Curriculum Integration: Themes, Inquiry, and Artmaking Strategies.
- Stefano Carlucci, Assistant Professor, Polytechnic University of Milan & University of Bari, Italy.
Title: Augmented Writing.
- Tharaya Al Shabibi, Assistant Professor, A’Sharqiyah University, Oman.
Title: The Obstacles to the Use of Qualitative Research and the Proposals to Overcome the “A Bibliometric Study”.
Ancient Athenian Dinner (includes in order of appearance: continuous academic discussions, dinner with recipes from ancient Athens, wine/water)
Wednesday 5 July 2023
An Educational Visit to Selected Islands
Thursday 6 July 2023
Visiting the Oracle of Delphi
Friday 7 July 2023
Visiting the Ancient Corinth and Cape Sounio