ISAR Annual accounting workshop

08 November 2021
15:00 - 18:00 hrs. Palais des Nations
, Switzerland

Impact of COVID 19 on company financial and sustainability reporting

Over the last 18 months, the COVID 19 pandemic has affected the operations of firms around the world. Some firms received financial support from Governments to deal with the challenges.  These developments have had implications for the preparation and audit of both financial and sustainability reports. 

The objective of the workshop is to review recent research conducted on this topic and assess implications for policymakers, regulators, standard-setters, and the academic community.

The panel session will address the impact of COVID 19 on the preparation of financial and sustainability reports by firms, and related assurance engagements:

  • What are the main areas of accounting and reporting on which COVID 19 has had an impact? 
  • How has the pandemic affected audit and assurance engagements on financial and sustainability reports?
  • What are some of the actions that regulators and standard setters have taken to address the impact of the pandemic on the preparation and assurance of company reports?
  • Has there been global consistency in the manner with which enterprises and auditors have been dealing with the impact?
  • What role can global forums such as ISAR play in promoting consistency and comparability in addressing the implications of the pandemic on accounting, reporting, and auditing?
  • Is there a role for the academic community to further contribute towards gaining a more comprehensive understanding of the impact and recommending courses of action for policymakers, regulators, and standard setters?

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Donna Street
Director of Research and Educational Activities for International Association for Accounting Education and Research (IAAER), Chairperson and Professor
Department of Accounting, School of Business, University of Dayton, USA

Dr. Donna L. Street is Professor, Mahrt Chair in Accounting and Chairperson, Department of Accounting at the University of Dayton. She serves as Director of Research and Educational Activities of the International Association for Accounting Education and Research (IAAER) and previously served as the Association’s President, VP Research and VP Communications. She coordinates the IAAER KPMG research grant program to inform the IASB. Professor Street is a member of the UNCTAD-ISAR Accounting Research Network. Previously she served as President of the International Accounting Section of the American Accounting Association and received the section’s Outstanding International Accounting Educator Award and its Service Award. Professor Street’s research focuses primarily on international financial reporting issues including compliance and segment reporting.

Svitlana Vorobei
Deputy Minister of Finance

She has 43 years of experience, 19 of which are in the civil service. In the 1980s, worked as a commodity inspector. Deputy director of a number of commercial enterprises (1980s). Director of the Department of Monitoring of Payment Administration at the Ministry of Finance (during 1999 – 2010). Led the Information Exchange and Analysis Management Office in the Ministry 92014-2015). Deputy Head of the Secretariat of the Verkhovna Rada of Ukraine Committee on Tax and Customs Policy (2017-end of March 2020). Deputy Minister of Finance of Ukraine (March 25th, 2020). Ms Vorobei has several awards, including the Honorary Diploma of the Cabinet of Ministers of Ukraine (February 24th, 2010), Official Letter of Gratitude issued by the Prime Minister of Ukraine (May 29th, 2009) and the Ministry of Finance of Ukraine Certificate of honour (March 03rd, 2009).

Tetiana Iefymenko
State Educational-Scientific Establishment the “The Academy of Financial Management”, Kyiv, Ukraine

Full Member of the National Academy of Sciences of Ukraine, Doctor of Economic Sciences, Professor. Deputy Head of the Scientific Council at the Ministry of Finance of Ukraine, chaired by Minister of Finance of Ukraine. Head of the editorial board of the specialized scientific journal "Finance of Ukraine". Dr. Iefymenko occupied the post of Deputy Minister of Finance of Ukraine. The Head of developers of the Tax and Budget Codes, initiator of updating of the Customs Code of Ukraine, legislation of simplified business regulation and social support. She is the author and coauthor of a sound number of innovations in financial management and economic reforming of public sector.

Liudmyla Lovinska
Head, Department of Accounting Methodology and Financial Control
Financial Research Institute, State Educational-Scientific Establishment “The Academy of Financial Management”, Ukraine

Doctor of Economic Sciences, Professor, Member of the Methodological Council for Accounting, Member of the International Financial Reporting Standards Council under the Ministry of Finance of Ukraine. Co-author of the Strategy of Upgrading the Public Sector Accounting System, the IFRS Implementation Strategy in Ukraine (2007), and the Tax Code of Ukraine (2010). Currently, she provides the scientific support for the implementation of the National Public Sector Accounting Standards and the Public Finance Development Strategy.

Cagnur Balsari
Dokuz Eylül Üniversitesi, Faculty of Business, Izmir, Turkey

Prof. Dr. Cagnur (Kaytmaz) Balsari was born in 1971 in Izmir, Turkey. She has completed her undergraduate education at Dokuz Eylul University, Faculty of Business Administration, then continued her Master's studies at Loyola University of Chicago and obtained her Doctoral degree from Boston University in 2004. Prof. Dr. Balsari is currently working at Dokuz Eylul University as the Dean of the Faculty of Business.

She has served as the academic advisor of the Izmir Chamber of Certified Public Accountants and a member of the International Financial Reporting advisory committee of the Turkish Public Oversight Agency. Prof. Dr. Balsari has worked with the accounting profession extensively in IFRS, IFRS for SMEs and Accounting Ethics areas as an advisor and trainer in Turkey. She has also served as the president of Turkish Accounting Academicians' Collaboration and Research Foundation.

Joanna Krasodomska
Associate Professor, Financial Accounting Department
Cracow University of Economics, Poland

Joanna Krasodomska is an Associate Professor in the Department of Financial Accounting at Cracow University of Economics (CUE) in Poland. She received her habilitation in 2015 (CUE, Faculty of Finance and Law) and Ph.D. in 2006 (Jagiellonian University). Her publications address both corporate financial and non-financial reporting, and her primary research interests center on sustainability and integrated reporting, stakeholder engagement, and extended external reporting assurance.

Joanna is a member of the European Accounting Association (EAA) Stakeholder Reporting Committee. She was also appointed as Poland Representative to the EAA Board (2021-2024). She is a member of the International Association for Accounting Education & Research (IAAER). In 2016-2018 she was a member of the Academic Research Support Group appointed by the International Integrated Reporting Council (IIRC).

Sebastian Hoffmann
Vice President, Membership

Sebastian Hoffmann is a Co-Director of the Culture, Accounting and Society Research Network at the University of Edinburgh Business School (UK), and a Research Professor of Accounting at HHL Leipzig Graduate School of Management (Germany). He currently serves as Vice President Communications on the Executive Committee of the International Association for Accounting Education and Research (IAAER), and is a Distinguished Visiting Professor at the University of Tübingen.

Professor Hoffmann maintains an interdisciplinary research agenda in financial accounting with particular emphases on accounting standard setting, IFRS accounting regulation, its implementation and enforcement, as well as accounting in historical contexts. His research is published in leading international journals, such as Accounting, Auditing & Accountability Journal, Business History Review, Accounting and Business Research and Critical Perspectives on Accounting. He received the 2020 Robert Gibson Manuscript Award for the most significant contribution to the accounting history literature.

Holger Erchinger

Holger Erchinger is an audit partner with KPMG LLP in New York and serves as the IFRS Leader in KPMG’s U.S. National Office as well as the Partner in Charge of the U.S. Germany Corridor within the KPMG International Business Corridors.

Holger has been with KPMG for 26 years working in various KPMG offices in the United States and in Germany providing audit and consulting services related to U.S. capital markets transactions including IPOs and debt offerings, cross-border mergers and acquisitions, SPAC transactions, accounting conversion and advisory services, and SEC filings and reporting.

Holger is a U.S. Certified Public Accountant (CPA) licensed in the State of New York and State of Colorado as well as a German Certified Public Accountant (Wirtschaftsprüfer) and Tax Advisor (Steuerberater). He studied business administration at the University of Munich/Germany and the University of California Los Angeles (UCLA), earned a PhD in Economics and served as professor for international accounting, auditing, and corporate governance at the Berlin School of Economics and Law in Berlin/Germany.

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