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The Journal of Accounting and Public Policy (JAPP) conference

The Journal of Accounting and Public Policy (JAPP) held its fourth annual conference on 29 May 2015 at LSE. The conference rotates yearly between LSE, the IE Business School in Spain and the University of Maryland’s Smith School of Business. The theme of the conference this year was ‘Accounting Regulation and Politics’. 45 participants registered for the conference with four speakers presenting submitted papers and three invited speakers giving addresses. The paper topics included aspects of the politics of internal control regulation; the determinants of derivative usage in US Municipalities; price-regulation and accounting choice; and the social psychology of standard setting.  Sir John Bourn, the past UK Comptroller and Auditor General and Head of the UK National Audit Office, gave the distinguished luncheon speech on the historical role of the comptroller and auditor general function and reflected on how the accountancy profession can enhance its contribution as a public good. Professor Shyam Sunder of Yale University discussed ‘Better financial reporting: Meanings and means’ articulating quite specific judgments on differentiating between macro and micro conceptions of the accounting domain. David Cairns (past Secretary-General of the International Accounting Standards Committee) was the Distinguished JAPP Conference Speaker and gave a talk reflecting on accounting regulation and politics in the context of standard setting practices.

The conference papers can be found here.

A special issue of JAPP will be published based on the papers and related discussions presented at the conference. The 2016 conference will be held on 3 June in Madrid on the theme of Sustainability accounting, reporting and assurance.

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