ICAFAT 2020: 14. International Conference on Accountability and Financial Accounting Theory | World Academy of Science, Engineering and Technology (WASET) | 23 January 2020 | Holiday Inn Paris - Gare Montparnasse, 79/81 Avenue du Maine, 75014 Paris, France

`The International Research Conference Aims and Objectives
The International Research Conference is a federated organization dedicated to bringing together a significant number of diverse scholarly events for presentation within the conference program. Events will run over a span of time during the conference depending on the number and length of the presentations. With its high quality, it provides an exceptional value for students, academics and industry researchers.

International Conference on Accountability and Financial Accounting Theory aims to bring together leading academic scientists, researchers and research scholars to exchange and share their experiences and research results on all aspects of Accountability and Financial Accounting Theory. It also provides a premier interdisciplinary platform for researchers, practitioners and educators to present and discuss the most recent innovations, trends, and concerns as well as practical challenges encountered and solutions adopted in the fields of Accountability and Financial Accounting Theory

Call for Contributions
Prospective authors are kindly encouraged to contribute to and help shape the conference through submissions of their research abstracts, papers and e-posters. Also, high quality research contributions describing original and unpublished results of conceptual, constructive, empirical, experimental, or theoretical work in all areas of Accountability and Financial Accounting Theory are cordially invited for presentation at the conference. The conference solicits contributions of abstracts, papers and e-posters that address themes and topics of the conference, including figures, tables and references of novel research materials.

2020 Speakers

Nazeema Ahmed
University of Cape Town, South Africa

Maryam Farhang
Universidad de Chile, Chile

Maria Graciela Rojas Castillo
Universidad de Chile, Chile

Alvaro Langer
Universidad de Chile, Chile

Claudia Miranda
Universidad de Chile, Chile

Craig Hassed
Universidad de Chile, Chile

Richard Chambers
Universidad de Chile, Chile

Nomalungelo I. Ngubane
University of KwaZulu-Natal, South Africa

Eman Wefky
Sohag University, Egypt

Usman Tunde Saadu
Kwara State University, Malete, Nigeria

Sandra Stojic
Eötvös Loránd University, Hungary

Vanja Topic
Eötvös Loránd University, Hungary

Zoltan Nadasdy
Eötvös Loránd University, Hungary

Mohammad Ojaroudi
University of Limoges, France

Tara Gurung
Scheer Memorial Adventist Hospital, Nepal

Enkelejda Koka
University of New York Tirana, Albania

Denard Veshi
University of New York Tirana, Albania

Maria Ashitko
The National Centre of Legislation and Legal Research of the Republic of Belarus, Belarus

Sharesa McCray
Langston University, United States

Andre Washington
Langston University, United States

Renee Starr-Howard
Langston University, United States

Courtney Ward-Sutton
Langston University, United States

Edward Manyibe
Langston University, United States

Atashia Muhammad
Langston University, United States

Courtney Ward-Sutton
Langston University, United States

Renee Starr-Howard
Langston University, United States

Corey Moore
Langston University, United States

Kelsey Webb
Langston University, United States

Maria Zofia Libera
Progress Market Research, Tunisia

Dibyajit Mukherjee
Institute of Engineering and Management, India

Jiayuan Wen
Hong Kong Baptist University, Hong Kong

Mohammadreza Shahidipak
Islamic Azad University

Jacqueline Kumar
Queen's University , Canada

Chyong-Ru Liu
National Chiayi University, Taiwan

Wen-Shiung Huang
National Chiayi University, Taiwan

Wan-Ching Tang
National Chiayi University, Taiwan

Shan-Pei Chen
National Chiayi University, Taiwan

Francesco Pastore
National Research University Higher School of Economics, Russian Federation

Elena Semerikova
National Research University Higher School of Economics, Russian Federation

Giuseppe Arbia
Catholic University of the Sacred Heart, Italy

Vincenzo Nardelli
Catholic University of the Sacred Heart, Italy

Cephas Selebay
Forestry Training Institute , Liberia

Maryam Goodarzi
Islamic Azad University, Iran

Reza Radfar
Islamic Azad University, Iran

Soroush Ghazinoori
Islamic Azad University, Iran

Abbas Kebriaeezadeh
Islamic Azad University, Iran

Mustapha ACHIBANE
Ibn Tofail University, Morocco

Imane ALLAM
Ibn Tofail University, Morocco

Samah S. Abdallah
Central Metallurgical research and development institute, Egypt

E. H. El-Shatoury
Central Metallurgical research and development institute, Egypt

Nagui A. Abdel-Khalek
Central Metallurgical research and development institute, Egypt

Mohamed A. Youssef
Central Metallurgical research and development institute, Egypt

Khaled A. Selim
Central Metallurgical research and development institute, Egypt

M. K. Ibrahim
Central Metallurgical research and development institute, Egypt

Annika Stechemesser
University of Warwick, United Kingdom

Rachel Pounds
University of Warwick, United Kingdom

Emma Lucas
University of Warwick, United Kingdom

Chris Dawson
University of Warwick, United Kingdom

Julia Lipecki
University of Warwick, United Kingdom

Pavle Vrljicak
University of Warwick, United Kingdom

Jan Brosens
University of Warwick, United Kingdom

Sean Kehoe
University of Warwick, United Kingdom

Jason Yap
University of Warwick, United Kingdom

Lawrence Young
University of Warwick, United Kingdom

Sascha Ott
University of Warwick, United Kingdom

Tejosmita Sen
CSIR-North East Institute of Science and Technology, India

Kashmiri Neog,
CSIR-North East Institute of Science and Technology, India

Sangita Sarma
CSIR-North East Institute of Science and Technology, India

Prasenjit Manna
CSIR-North East Institute of Science and Technology, India

Hari Prasanna Deka Boruah
CSIR-North East Institute of Science and Technology, India

Pranjal Gogoi
CSIR-North East Institute of Science and Technology, India

Anil Kumar Singh
CSIR-North East Institute of Science and Technology, India

Afaf Sobhi Eladl
Kyoto University, Japan

Prakhar Srivastava
Vellore Institute of Technology, India

Karthikeyan Sivashanmugham
Vellore Institute of Technology, India

Yunhwa Choi
Seoul National University, Korea, Democratic People

Seolah Choo
Seoul National University, Korea, Democratic People

Taewoo Park
Seoul National University, Korea, Democratic People

Namjoon Park
Seoul National University, Korea, Democratic People

Changkyu Yoon
Seoul National University, Korea, Democratic People

Yeongjae Seok

Jaehoon Yu
Seoul National University, Korea, Democratic People

Stelvin Sebastian
India

Andriya Annie Tom
India

Joyalanna Babu
India

Merin Joshy
India

Ismaila Olabisi Ogundiji
Federal Polytechnic, Nigeria

Hakeem Mayowa Olujide
Federal Polytechnic, Nigeria

Qasim Usamot
Federal Polytechnic, Nigeria

Angelique Daniell
North-West University, South Africa

Marilyn Painagan
University of Southern Mindanao, Philippines

Victor Ella
University of Southern Mindanao, Philippines

Aurelio Delos Reyes Jr.
University of Southern Mindanao, Philippines

Ronaldo Saludes
University of Southern Mindanao, Philippines

Delfin Suministrado
University of Southern Mindanao, Philippines

Angela Vacaro de Souza
Universidade Estadual Paulista, Brazil

Jéssica Marques de Mello
Universidade Estadual Paulista, Brazil

Fehat Bensalah
University of Abdelhamid Ibn Badis, Mostaganem, Algeria

Abdelkader Iddou
University of Abdelhamid Ibn Badis, Mostaganem, Algeria

Hakim Aguedal
University of Abdelhamid Ibn Badis, Mostaganem, Algeria

Salah Bensadek
University of Abdelhamid Ibn Badis, Mostaganem, Algeria

Abdallah Aziz
University of Abdelhamid Ibn Badis, Mostaganem, Algeria

Bahia Benalioua
Université Abdelhamid Ibn Badis de Mostaganem, Algeria

Imane Benyamina
Université Abdelhamid Ibn Badis de Mostaganem, Algeria

Meriem Mansour
Université Abdelhamid Ibn Badis de Mostaganem, Algeria

Abdelhadi Bentouami
Université Abdelhamid Ibn Badis de Mostaganem, Algeria

Aitahsene-Aissat Fetta
Unité de Recherche Matériaux, Procédés et Environnement, Algeria

Haddad Fatima
Unité de Recherche Matériaux, Procédés et Environnement, Algeria

Angela Vacaro de Souza
Universidade Estadual Paulista, Brazil

Fernando Ferrari Putti
Universidade Estadual Paulista, Brazil

Miladi Yasmine

Bouhlel Salah

Garnit Hechmi

David Banks
Tunis El Manar University, Tunisia

Morad Taher
Abdelmalek Essaadi University, Morocco

Taoufik Mourabit
Abdelmalek Essaadi University, Morocco

Abdelhak Bourjila
Abdelmalek Essaadi University, Morocco

Morad Taher
Abdelmalek Essaadi University, Morocco

Taoufik Mourabit
Abdelmalek Essaadi University, Morocco

M. Kamara
Kyoto University, Japan

A. Osawa
Kyoto University, Japan

Y. Matsuura, B. Semeyon
Kyoto University, Japan

Mouna Ben Labidi
University of Tunis El Manar, Tunisia

Marwa Mejri
University of Tunis El Manar, Tunisia

Jean-Pierre Quignard
University of Tunis El Manar, Tunisia

Monia Trabelsi
University of Tunis El Manar, Tunisia

Abderraouf Ben Felah
University of Tunis El Manar, Tunisia

Baba Hassane Ahmed Hisseini
Université Paris-Est/IRC ESTP, France

Abdelkrim Bennabi
Université Paris-Est/IRC ESTP, France

Rabah Hamzaoui
Université Paris-Est/IRC ESTP, France

Lamis Makki
Université Paris-Est/IRC ESTP, France

Gaetan Blanck
Université Paris-Est/IRC ESTP, France

Mustafa Hasan Omar
Bilad Alrafidain University College, Iraq

Jarno Hovi
Serviz Oy, Finland

Juha HeinaMaKi
Serviz Oy, Finland

Otto Alhava
Serviz Oy, Finland

Yousef S. Al-Othman
Kuwait Oil Company, Kuwait

Pia Schonbeck
KTH Royal Institute of Technology, Sweden

Malin Lofsjogard
KTH Royal Institute of Technology, Sweden

Anders Ansell
KTH Royal Institute of Technology, Sweden

Layla Mujahed
Beijing Jiaotong University, China

Mohammad Ghorbanzadeh
Eastern Mediterranean University, Cyprus

Serhan Sensoy
Eastern Mediterranean University, Cyprus

Eris Uygar
Eastern Mediterranean University, Cyprus

Khalil Ahmed
International Islamic University Malaysia, Malaysia

Mohamed Ibrahim
International Islamic University Malaysia, Malaysia

Azman Bin Mohd. Noor
International Islamic University Malaysia, Malaysia

Mohamed Tajeddine Elghabri
Cadi Ayyad University of Marrakech, Morocco

Mustapha Ziky
Cadi Ayyad University of Marrakech, Morocco

Javad Badri
Fanavaran Petrochemical Company, Iran

Ehsan Taheripour
Fanavaran Petrochemical Company, Iran

Ali Khanzadeh
Fanavaran Petrochemical Company, Iran

Masoud Ahmadian Larki
Fanavaran Petrochemical Company, Iran

Jeffrey R. Court
Hutchinson SA, United States

Stephen Hanly
Hutchinson SA, United States

Robert Carter
Hutchinson SA, United States

Prakash P., Niresh J.
PSG College of Technology, India

Ashwini Randhave
Oakland University, United States

Pankaj Avhad
Oakland University, United States

Lahouari Boukhris
Oran University of Science and Technology, Mohamed Boudiaf, Algeria

Rene Hellmuth
Fraunhofer Institute Stuttgart, Germany

Nadia Sraieb
National Engineering School, Tunisia

Imane Talbaoui
Faculté des Sciences Aïn Chock Casablanca, Morocco

Abderahim Boussairi
Faculté des Sciences Aïn Chock Casablanca, Morocco

Tim Kutzker
University of Cologne, Germany

Dominik Wied
University of Cologne, Germany

Nadja Klein
University of Cologne, Germany

Vibhu Sharma
IKG Punjab Technical University, India

Manpreet Kaur
IKG Punjab Technical University, India

Sanjeev Bhandari
IKG Punjab Technical University, India

Melese Shiferaw
University of Gondar, Ethiopia

Abderrahmane Djafer
Hassiba Benbouali University of Chlef, Algeria

Hakim Aguedal
Hassiba Benbouali University of Chlef, Algeria

Abdelkader Iddou
Hassiba Benbouali University of Chlef, Algeria

Sefia Brahim
University of Saida, Algeria

El Montassir Dahmane
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Nadia Eladlani
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Aziz Ouahrouch
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Mohammed Rhazi
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Moha Taourirte. El Montassir Dahmane
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Nadia Eladlani
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Aziz Ouahrouch
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Mohammed Rhazi
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Moha Taourirte.
Sidi Mohamed Ben Abdellah University of Fez Polydisciplinary Faculty of Taza, Morocco

Krishnamoorthy Sathiyan
Ariel University, Israel

Shanti Gopal Patra
Ariel University, Israel

Ronen Bar-Ziv
Ariel University, Israel

Tomer Zidki
Ariel University, Israel

Krishnamoorthy Sathiyan
Ariel University, Israel

Shanti Gopal Patra
Ariel University, Israel

Ronen Bar-Ziv
Ariel University, Israel

Tomer Zidki
Ariel University, Israel

A. Olivi
Universidad de Valparaíso, Chile

P. Reyes Cabrera
Universidad de Valparaíso, Chile

Gizachew Dereje Tsega
University of Gondar, Ethiopia

V.T. Tran
Vietnam-Japan Institute of Technology - Ho chi minh city University of technology, Viet Nam

H.C. Nguyen
Vietnam-Japan Institute of Technology - Ho chi minh city University of technology, Viet Nam

T.H. Nguyen
Vietnam-Japan Institute of Technology - Ho chi minh city University of technology, Viet Nam

T.B Doan
Vietnam-Japan Institute of Technology - Ho chi minh city University of technology, Viet Nam

Andronicus A. Akinyelu
University of the Free State, South Africa

Olga Lopez Rios
Tecnológico de Monterrey, Mexico

Leopoldo Julian Lechuga
Tecnológico de Monterrey, Mexico

Gisela Lechuga
Tecnológico de Monterrey, Mexico

Omarbenabdelaziz Mokhles Elkordy
Helwan University, Egypt

Jihane Boulahia
Umm Al Qura University, Saudi Arabia

Lassaad Smirani
Umm Al Qura University, Saudi Arabia

Jihane BOULAHIA SMIRANI
UUm elqura university, Saudi Arabia

Muhammad Hardyan Prastyanto
Ministry of Public Works and Housing, Indonesia

Jingga S. Langit
Ministry of Public Works and Housing, Indonesia

Masud Rana
University of Queensland, Australia

Hiba Akrout
National Engineering school of gabes, Tunisia

Khaoula Hidouri
National Engineering school of gabes, Tunisia

Bechir Chaouachi
National Engineering school of gabes, Tunisia

Romdhane Ben Slama
National Engineering school of gabes, Tunisia

Hiba Akrout
National Engineering school of gabes, Tunisia

Khaoula Hidouri
National Engineering school of gabes, Tunisia

BéChir Chaouachi
National Engineering school of gabes, Tunisia

Romdhane Ben Slama
National Engineering school of gabes, Tunisia

Gizachew Dereje Tsega
University of Gondar, Ethiopia

Belete Sirahbizu
University of Gondar, Ethiopia

Teeraphun Kaewdok
Thammasat University, Thailand

Sanpatchaya Sirisawasd
Thammasat University, Thailand

Saowanee Norkaew
Thammasat University, Thailand

Sasitorn Taptagaporn
Thammasat University, Thailand

Kamphon Saeng-Iam
Thammasat University, Thailand

Teeraphun Kaewdok
Thammasat University, Thailand

Katiya Ivanovitch
Thammasat University, Thailand

Saowanee Norkaew
Thammasat University, Thailand

Sasitorn Taptagaporn
Thammasat University, Thailand

Iorhana Almeida Fernandes
Pontifícia Universidade Católica de Goiás, Brazil

Daniela Sacramento Zanini
Pontifícia Universidade Católica de Goiás, Brazil

Margareth Regina Gomes Verissimo Faria
Pontifícia Universidade Católica de Goiás, Brazil

Daniela Sacramento Zanini
Pontifícia Universidade Católica de Goiás, Brazil

Iorhana Almeida Fernandes
Pontifícia Universidade Católica de Goiás, Brazil

Nabil Nasr
University of Malaya, Malaysia

Hesham Al-Mekhlafi
University of Malaya, Malaysia

Yvonne Lim
University of Malaya, Malaysia

Faten Elyana
University of Malaya, Malaysia

Hany Sady
University of Malaya, Malaysia

Wahib Atroosh
University of Malaya, Malaysia

Salwa Dawaki
University of Malaya, Malaysia

Tengku Anuar
University of Malaya, Malaysia

Rahmah Noordin
University of Malaya, Malaysia

Rohela Mahmud
University of Malaya, Malaysia

Beatrix Farago
Széchenyi István University, Hungary

Agnes Kovacsne Toth
Széchenyi István University, Hungary

Krisztian Koppany
Széchenyi István University, Hungary

Zssfia Papai
Széchenyi István University, Hungary

Tamas Kertesz
Széchenyi István University, Hungary

Csaba Konczos
Széchenyi István University, Hungary

Zsolt Szakaly
Széchenyi István University, Hungary

Bhargav Baruah
Indian Institute of Technology Guwahati, India

Ali Shemsedin Reshad
Indian Institute of Technology Guwahati, India

Pankaj Tiwari
Indian Institute of Technology Guwahati, India