16:30-16:45 C<strong>of</strong>fee Break16:45–18:3016:45-17:0017:00-17:1517:15-17:3017:30-17:4517:45-18:0018:00-18:1518:15-18:30SPECIAL “RESEARCH PAPER DEVELOPMENT” SESSION ORGANIZED BY THE POSTGRADUATE PROGRAMME OFTHE DEPARTMENT OF ACCOUNTING, TEI OF CRETEChair: Theodore Stamatopoulos and Stavros ArvanitisInstitutions, Institutional Change and Tax EvasionTheodoros V. Stamatopoulos and John Manias, TEI <strong>of</strong> <strong>Crete</strong>ERP Systems in Healthcare OrganizationsG. Mantalis, E. Vourgourakisi, A. Iliou, E. Giannakopoulou, TEI <strong>of</strong> <strong>Crete</strong>Financial Characteristics <strong>of</strong> Companies Audited by Large Audit FirmsC. Siriopoulos , M. Mastorakis , S. Arvanitis, TEI <strong>of</strong> <strong>Crete</strong>Enterprise Resource Planning (ERP) Systems Impact on Business PerformanceC.J.Stefanou, Alexander TEI <strong>of</strong> Thessaloniki and M.Meletaki, TEI <strong>of</strong> <strong>Crete</strong>R&D Expenses and Firm Performance: a Literature ReviewD. Terzakis, E. Pantagakis, and S. Arvanitis, TEI <strong>of</strong> <strong>Crete</strong>Investigating the Relationship between Management Accounting, Internal Audit and ERP systemsC.J.Stefanou, Alexander TEI <strong>of</strong> Thessaloniki and M.Vardaki, TEI <strong>of</strong> <strong>Crete</strong>Pedia-Culture and Tax Evasion: An Extensive Literature Review <strong>of</strong> the RelationshipT.V.Stamatopoulos and S. Vrontaki, TEI <strong>of</strong> <strong>Crete</strong>21:30 Conference Dinner (location to be announced)
Tuesday, J une 5 th , <strong>2012</strong>9 th <strong>ICESAL</strong> <strong>2012</strong> – PANEL: MEET THE EDITORS09:00-10:00Pr<strong>of</strong>. Michael Alles, International Journal <strong>of</strong> Disclosure and GovernancePr<strong>of</strong>. Vicky Arnold, Behavioral Research in AccountingPr<strong>of</strong>. Anastasios Karasavvoglou, International Journal <strong>of</strong> Economic Sciences and Applied ResearchPr<strong>of</strong>. Andreas I. Nicolaou, International Journal <strong>of</strong> Accounting Information SystemsPr<strong>of</strong>. Steve G. Sutton, International Journal <strong>of</strong> Accounting Information Systems (former editor <strong>of</strong> the journal)10:00–12:05 PAPER SESSION 3 – Chair: Bernhard Wieder10:00-10:25The Impact <strong>of</strong> Business Intelligence Tools on Performance: A User Satisfaction Paradox?B. Wieder 1 , M-L. Ossimitz 2 & P.Chamoni 3 1,2 UTS, Sydney, Australia, 3 University Duisburg-Essen, Germany10:25-10:50On the structure <strong>of</strong> Strategic Goals <strong>of</strong> Global Companies - from the View Point <strong>of</strong> MarketingMarek Prymon, University <strong>of</strong> Economics, Wroclaw, Poland10:50-11:15The Relationship between Spreadsheets and Budgeting: Uncovering the Spreadsheets Impact on BudgetingWipawee Uppatumwichian, Lund University, Sweden11:15-11:40Process Mining <strong>of</strong> Event Logs in Auditing: A Field Study <strong>of</strong> Procurement at a Global BankMieke Jans, Hasselt University, Belgium & Michael Alles & Miklos Vasarhelyi, Rutgers Business School, USA11:40-12:05Are Pr<strong>of</strong>essional Accountants from Romania Prepared to Apply IAS/IFRS?Iulia Jianu, Bucharest Academy <strong>of</strong> Economic Studies, Romania12:05–12:25 C<strong>of</strong>fee Break12:25–14:30 PAPER SESSION 4 – Chair: Panagiotis Trivellas12:25-12:5012:50-13:1513:15-13:4013:40-14:0514:05-14:30The Contemporary Role <strong>of</strong> Accounting and Finance Pr<strong>of</strong>essionals in an Economic Crisis EnvironmentPanagiotis Trivellas,TEI <strong>of</strong> Chalkida, Greece and I.Santouridis, TEI <strong>of</strong> Larissa, GreeceContextual Factors and Personality Traits in the Exhibition <strong>of</strong> Deceiving and Hiding-related Behaviors <strong>of</strong> Employees,in Post Lay<strong>of</strong>f Environments in GreeceCatherine Xenoudaki, Aristotle University <strong>of</strong> Thessaloniki & Amalia Stafyla, Alexander ΤΕΙ <strong>of</strong> Thessaloniki, GreeceEvaluating the Strength <strong>of</strong> the Internal Audit Function Using Belief Functions: An Empirical InvestigationR.Desai, VDesai, Nova Southeastern University, T.Libby, University <strong>of</strong> Waterloo & R.P.Srivastava, University <strong>of</strong> Kansas, USAAnalysis <strong>of</strong> the Economic Entities' Potential to Maintain the Physical CapitalIonel Jianu, Iulia Jianu, Cristina Venera Geambaşu, & Adriana S<strong>of</strong>ia Dumitrescu, RomaniaThe Contribution <strong>of</strong> the Recovery Term to the Identification <strong>of</strong> the Value Losses from the Use <strong>of</strong> Fixed AssetsMarinela-Daniela Manea, Valahia University <strong>of</strong> Târgoviște, Romania