ABR - Fudan University Joint Conference in Shanghai, China (Sept 4-5, 2025) This event co-organized by Accounting and Business Research (ABR) and Fudan University was successfully held over September 4-5, 2025 at the Zhengli Campus of Fudan School of Management (Fudan SoM). The conference was themed ＾Current Opportunities and Challenges in Accounting Research￣ and brought together over 150 distinguished experts and scholars from leading universities and research institutions across China (including Hong Kong and Macau), the United Kingdom, the United States, Canada, Australia, France, Sweden, Denmark, Singapore, South Korea, and beyond. Participants engaged in discussions on the latest developments and key issues in accounting research to promote the advancement of the discipline.
On the morning of September 4th, Associate Professor Zhenmei Zhu from Fudan SoM presided over the opening ceremony. Professor Rong Huang, Assistant Dean of Fudan SoM, Professor Xin Zhang, Deputy Chair of the Accounting Department, and the three editors-in-chief of the ABR journal！Professor Mark Clatworthy from University of Bristol, UK, Professor Juan Manuel Garcia Lara from Carlos III University of Madrid, Spain, and Professor Edward Lee from University of Manchester, UK！delivered opening remarks, warmly welcoming all participating guests and scholars. Professor Sarah McVay from University of Washington delivered a keynote speech titled "Beyond Earnings Quality: Evaluating the Quality of Voluntary Corporate Financial Reporting Practices." She pointed out that with the expansion of disclosure methods and communication channels, accounting research has moved beyond the traditional issue of earnings quality. Voluntary disclosures such as non-GAAP earnings, management guidance, and conference calls are reshaping the financial information environment. However, these disclosures vary significantly in relevance and reliability, enriching information while also posing risks of misinterpretation. Professor McVay proposed an evaluation framework and a simplified checklist to help identify high- and low-quality reports. She called for greater attention to the heterogeneity of information disclosure and their interconnections, aiming to promote financial reporting research with more practical guidance. On the afternoon of September 4th, Professor Clive Lennox from University of Southern California delivered a keynote speech titled "A Survey of the Archival Auditing Literature." He reviewed auditing literature published in top accounting journals over the past thirty years, focusing on three main themes: the audit market, audit quality, and auditors and the audit process. First, he proposed a microeconomic framework that reveals the inherent tension between demand and supply in audit fees. Second, he highlighted the challenges in defining and measuring the audit quality, emphasized the importance of "ex-ante risk assessment," and reviewed the advantages and disadvantages of various empirical proxies for audit quality. Finally, he noted that the literature in the auditors and audit process has concentrated too much on signing auditors and urged greater focus on the roles of audit firm leadership, quality reviewers, and assistants. With over 70 research papers presented in 25 parallel sessions, the conference covers a wide range of cutting-edge topics, including technological innovation, ESG, artificial intelligence, cryptocurrency, supply chain, and corporate governance. Scholars from both domestic and international institutions such as Fudan University, Peking University, Shanghai Jiao Tong University, The University of Hong Kong, Hong Kong University of Science and Technology, The Chinese University of Hong Kong, Nanyang Technological University, University of Kentucky, and Copenhagen Business School shared and exchanged their latest research findings. The closing session was chaired by Associate Professor Zhenmei Zhu. Professors Xin Zhang and Edward Lee delivered the concluding remarks. This was followed by the presentation of the Best Paper and Best Discussant Awards by Professor Jianqiao Hong, Chair of the Accounting Department at Fudan SoM, together with the three ABR editors-in-chief: Professors Mark Clatworthy, Juan Manuel Garcia Lara, and Edward Lee. Finally, the organizing committee sincerely thanked all guests and scholars for their active participation and fruitful discussions throughout the conference. The event concluded successfully amid warm applause.
Please visit the ＾Keynote Speech Videos￣ Tab to watch the two keynote speeches. |
